2025-VIL-1203-GUJ
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SGST High Court Cases

GST – Refund of Unutilized Input Tax Credit, Non-submission of FIRC, Rejection of Refund Claim, Consideration of Chartered Accountant's Certificate - Petitioner had obtained permission from the RBI to operate on a gearing account basis with its other offices worldwide, allowing it to receive foreign currency on exports after making payments in foreign currency - Refund applications under Section 54 of the CGST seeking refund of unutilized input tax credit - Whether the petitioner is entitled to the refund of unutilized input tax credit based on the Chartered Accountant's Certificate submitted by the petitioner – HELD - The Chartered Accountant's Certificate submitted by the petitioner should be considered by the authorities as an authentic document, and the authorities cannot reject the refund claim solely on the ground that the petitioner did not submit the FIRC - In the present case, the Chartered Accountant's Certificate clearly shows that the petitioner has received the convertible foreign exchange for the export of services. Therefore, the authorities were not justified in rejecting the refund claim solely on the ground that the petitioner did not submit the FIRC, as required by the Circular No.125/44/2019 - The impugned orders rejecting the petitioner's refund claims are set aside and the respondent authorities are directed to process the refund claims of the petitioner in accordance with the law, without insisting on the submission of FIRC and accepting the Chartered Accountant's Certificate – The petition is allowed
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