AAR: Rejects advance ruling application absent supply undertaken by applicant

Maharashtra AAR rejects the application for being non- maintainable as there was no supply of goods undertaken by the applicant; Observes that, ruling was sought whether hard copies of shipping bills were enough for filing claim for refund of ITC where the applicant was engaged in supply of e-commerce products which were exported out of India and applicant required shipping bill which were not traceable on ICEGATE Website; Clarifies that the authority can pass a ruling only o...