GSTAT allows refund on cancelled tickets by Singapore Airlines during COVID period

Singapore Airlines sought a refund relating to cancelled tickets for which the fare, including GST, had been refunded to passengers. The claims were rejected on grounds including limitation, alleged failure to establish excess tax payment and inadequate evidence of refunds. The Tribunal found that the ticket number and passenger details connected the refund vouchers, invoices and credit notes, and that the airline had followed the procedure contemplated by CBIC Circular No. 137/07/2020-GST. It allowed the appeals and directed consequential relief.