GSTAT says Deemed Export Refund Cannot Be Denied on Unsupported Allegation of Duplicate Claims

GSTAT Pune directed grant of a deemed export refund of ₹77,188 to a supplier who had made supplies to an Export Oriented Unit. The Tribunal found that the recipient's undertakings established that it had neither availed ITC nor claimed refund on the relevant supplies. The allegation of duplicate refund claims was unsupported by evidence. It also held that limitation had to be examined supply-wise under Section 54, that refund claims could be clubbed across financial years, and that the prescribed pre-intimation in Form A had been furnished.