Manual refund procedure for inverted duty structure, deemed export, and excess ITC claims, with nodal officer nominations for compliance. Manual refund applications are prescribed for claims arising from inverted duty structure, deemed export, and excess ITC lying in the Electronic Cash Ledger. The instruction reiterates that refund claims must be processed in accordance with the directions already issued in the governing refund circulars, and that the prescribed manual procedure is to be followed for such claims. Nodal officers are designated for the remaining districts under the Meerut Zone where earlier nominations had not been made, and compliance with the refund-related circulars is to be ensured.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Manual refund procedure for inverted duty structure, deemed export, and excess ITC claims, with nodal officer nominations for compliance.
Manual refund applications are prescribed for claims arising from inverted duty structure, deemed export, and excess ITC lying in the Electronic Cash Ledger. The instruction reiterates that refund claims must be processed in accordance with the directions already issued in the governing refund circulars, and that the prescribed manual procedure is to be followed for such claims. Nodal officers are designated for the remaining districts under the Meerut Zone where earlier nominations had not been made, and compliance with the refund-related circulars is to be ensured.
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