Administrative court dismisses appeal against tax authority's decision to deny VAT refund due to procedural non-compliance.

The Supreme Administrative Court unanimously dismissed the appellant's appeal against the tax authority's refusal to grant a VAT refund. The appellant argued that the authority failed to properly assess the goods' value and ignored relevant documentation submitted within the statutory period. The court ruled that the authority acted within its discretion and that the appellant did not demonstrate a legal error justifying the denial of the refund.