Refund claim rejected without considering material unjustified, hence matter restored

KS Commodities Private Limited Vs Assistant Commissioner Division Connaught Place CGST South (Delhi High Court) Delhi High Court restored the matter to the Appellate Authority as refund claim was rejected without considering the material that establish that input supplies in respect of which ITC was claimed were in respect of export. Facts- The Petitioner is engaged in export of agricultural commodities. During the relevant tax period, the petitioner had exported rice and sugar. The petitioner, thus, claims that it is entitled to a refund of Input Tax Credit in respect of input supplies for ex...