KUEHNE PLUS NAGEL PRIVATE LIMITED v. UNION OF INDIA & ORS. – Gujarat High Court
High Court, Gujarat
A.S. Supehia, Justice & Pranav Trivedi, Justice
KUEHNE PLUS NAGEL PRIVATE LIMITED
v.
UNION OF INDIA & ORS.
R/SPECIAL CIVIL APPLICATION NO. 12151 of 2025 dated 06.11.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 54 & 107
Rule Number : Rule 89
Rule Name : Central Goods & Services Tax Rules, 2017
Decision : In favour of assessee
Refund of unutilized ITC – Export of services – Rejection of export refund for non-submission of FIRC – FIRCs not mandatory where CA certificate and RBI approval exist – RBI granted permission to operate on gearing account basis allowing receipt of foreign currency on exports after netting off payments – Refund rejected on ground of petitioner submitted FIRAs instead of FIRCs – CA certificate rejected as it contained amounts in Euros while FIRAs showed US Dollars – Appeal dismissed – Issue covered in petitioner own case(batuk.online) holding CA certificate is authentic document and must be considered by authorities – Rejection solely for non-submission of FIRC unjustified when CA Certificate confirms receipt of convertible foreign exchange – Held: Petition allowed – Authorities to process refund claim within twelve weeks.
Represented By:
Counsel for the Petitioner: Prakash Shah with Dhaval Shah
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