Refund denial for Subsequent Addition of GSTIN in Refund Form by exporter of Appellant – HC directs re-adjudication

Apex Formulations Pvt Ltd Vs Union Of India (Gujarat High Court) The petitioner exported certain goods through valid Exporter and, therefore, applied for refund under Rule 89(5) of the Central/Gujarat Goods and Service Tax Rules, 2017 in the prescribed format. The petitioner also submitted documents in support of the refund claim. The said application was sanctioned by an order dated 26.3.2019 sanctioning the refund of the petitioner. However, the CGST department being dissatisfied with the said refund order preferred an appeal against the said order on the ground that the Exporter had not men...