Withdrawal of circular: ab initio annulment of guidance after omission of refund rule, stakeholders to be notified. The Circular providing clarification on refunds under rule 95A - permitting refunds for indigenous goods sold by retail outlets beyond immigration counters to departing international tourists against foreign exchange - is withdrawn ab initio because rule 95A has been retrospectively omitted; the Chief Commissioner has exercised administrative withdrawal authority and directed issuance of trade notices to publicize the change and inform stakeholders that the earlier guidance no longer applies.
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.
Withdrawal of circular: ab initio annulment of guidance after omission of refund rule, stakeholders to be notified.
The Circular providing clarification on refunds under rule 95A - permitting refunds for indigenous goods sold by retail outlets beyond immigration counters to departing international tourists against foreign exchange - is withdrawn ab initio because rule 95A has been retrospectively omitted; the Chief Commissioner has exercised administrative withdrawal authority and directed issuance of trade notices to publicize the change and inform stakeholders that the earlier guidance no longer applies.
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