2024 (7) TMI 614

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..... nd under Section 54 of applicable GST enactments - export of goods on payment of IGST - rejection on the ground that the dealer had not uploaded supporting documents - HELD THAT:- The petitioner submitted that the processing of the refund claim is automatic and on the basis of documents already available on the portal such as shipping bills, invoices and the like. In these circumstances, the matte .....

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..... ST paid thereon. While the refund for the months of April to May 2023 was sanctioned on 07.09.2023, the refund for the month of March 2023 was not sanctioned. Upon coming to know that the refund claim was not processed on account of an alert raised by the Director General of Data Analytics Risk Management (DGRAM), the petitioner reapplied on 28.05.2023. Such application was rejected by the order i .....

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..... onsidered by taking note of documents already available in the portal and by permitting the petitioner to file additional documents, if any. 5. On examining the impugned order, the only reason specified therein for rejecting the refund claim is that the dealer had not uploaded supporting documents. Learned counsel for the petitioner submitted that the processing of the refund claim is automatic an .....

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