Tag Archives: Agarwala’s Bitumex (P.) Ltd.

Refund of Accumulated ITC Upheld as Toll Receipts Are Unnecessary to Prove Export Transportation

By | August 28, 2026

Refund of Accumulated ITC Upheld as Toll Receipts Are Unnecessary to Prove Export Transportation Issue Whether accumulated ITC refund on exports can be denied based on toll plaza discrepancies despite valid E-way bills, shipping bills, and Bill-To-Ship-To export documentation. Facts Business Activity: The respondent was engaged in the supply and export of iron/non-alloy steel bars… Read More »