Input Credit Refund in case of Export ... GST Officer deny to Sanctioned

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1) Exporter Applied GST Input Refund Claim for May - June and July ' 2020 as per GST Rules 

2) But GST Officer VERBALLY said that " Your Supplier Not Filed GSTR-3B for May and June '20

3) Due to above reason  "  Your Refund Application is Not Yet Sanctioned "

4) Exporter asked to GST Officer to Give Written  Direction for above decision 

5) GST Officer deny to give Written Direction 

Question : Can GST Officer  deny Input Credit Refund Claim for above incidents ?  If yes, What is the GST Rule?

Replies (1)
Officer is correct , as per Circular 139/09/2020 GST , refund cannot be issued for invoices which are not reflected in GSTR 2A

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