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2020 (10) TMI 721 - Commissioner - GSTRefund of Input Tax Credit - rejection on account of Inverted Tax Structure - Export at concessional rate of GST - non-compliance with the conditions mentioned at serial no.(v) & (ix) of the N/N. 40/2017 dated 23, 10.2017 and 41/2017 dated 23.10.2017 - period November-2017 - Section 54 of the CGST Act, 2017 - HELD THAT:- Condition No.(v) and (ix) of both the Notification No.40/2017 dated 23.10.2017 and 41/2017 dated 23.10.2017 have not been complied with by the appellant in the instant case. The contention of the appellant that they have submitted copy of purchase orders, shipping bill or bill of jading to the Range Office in respect of supply made by the appellant and therefore condition enumerated in the notification has been very well complied with, is not acceptable. The burden to prove on which date and how the related documents were supplied is on the appellant. There should be a dated acknowledgement duly stamped by the department to prove that the relevant documents have been submitted to the department so that benefit could be provided to the appellant. But the appellant could not produce any substantial document which could prove/substantiate their claim that he has complied With the conditions of both the Notifications i.e. 40/2017 dated 23.10.2017 and 41/2017 dated 23.10.2017. Appeal rejected - decided against appellant.
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