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2025 (2) TMI 249 - HC - GSTRefund claim - principles of natural justice - no co-relation of the invoices and the amount of foreign currency received i.e. no e-BRC had been filed - valid proof or not - date of payment received in foreign currency is not within the refund period - HELD THAT - It is directed that the orders of the 5th Respondent referred to in paragraph 1 above are hereby set aside and the 5th Respondent is directed to pass appropriate orders in accordance with law following the principle of judicial discipline within a period of 2 months from the date of receipt of this order and after following the principles of natural justice. Petition disposed off.
**Summary of Judgement: Bombay High Court**In the case before the Bombay High Court, the Petitioners challenged four orders issued by the Additional Commissioner (Appeals)-II, CGST & Central Excise, Mumbai, dated between February and March 2024. The Petitioners also contested the functionality of the GSTN portal, which allegedly does not allow a second refund claim for the same period and category.**Key Issues:**1. The impugned orders contradicted previous final orders by the Joint Commissioner (Appeals-II) and the adjudicating authority, which favored the Petitioners on three main issues: - Lack of correlation between invoices and foreign currency received, with no e-BRC filed. - Bank statements showing netting off as payment in convertible foreign exchange deemed invalid. - Date of payment in foreign currency not aligning with the refund period.**Court's Decision:**- The Court set aside the orders of the 5th Respondent (Additional Commissioner [Appeals]-II) and remanded the appeals for re-adjudication, emphasizing adherence to the principles of natural justice and judicial discipline.- The re-adjudication must occur within two months from the receipt of this order.- If the GSTN portal does not allow filing under "Export of Services," Petitioners may file under "Others."The petition was disposed of with the GSTN portal challenge remaining open, and no costs were ordered. The order will be digitally signed and disseminated via fax or email.
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