Refund of unutilized ITC on export of services allowed as High Court held Chartered Accountant certificate valid substitute for FIRC where RBI approved netting-off mechanism existed
Case Summary Case Title: Kuehne Plus Nagel Private Limited v. Union of India & Ors.Court: High Court of Gujarat, AhmedabadPetition No.: R/Special Civil Application No. 13427 of 2024Date of Judgment: 26 March 2025Category: Refund of Unutilized Input Tax Credit (ITC) on Export of ServicesRelevant Sections: Section 54 of the CGST Act, 2017 Section 2(6) and Section 9 of the IGST Act, 2017 Rule…














