TaxTMI 
TaxTMI 
Hi Team, Whether STPI unit can claim refund with payment of tax if they are claiming Customs Duties (BCD+IGST+Cess) as per NN 50/2003. Because Rule 96 (10) does not directly mention about NN 50/2003 and talk about NN 78/2017 which only Cover EOU units. Hence please clarify the position.
STPI Unit Refund with payment of tax 96(10)
23 Aug 2024 
3 Replies 
1735 Views Asked by
GST refund eligibility when customs notification benefits are claimed: overlap may bar refunds unless recalculation restores eligibility.
Whether STPI units claiming customs notification relief can also obtain a GST refund with payment of tax hinges on whether the refund bar for beneficiaries of customs notifications applies to STPI units; one view distinguishes STPI service exports from manufacturing EOUs and finds no express bar, while another notes amendments to customs notifications may preclude refunds, and departmental recalculation procedures should be used rather than automatic denial. (AI Summary)
Whether STPI units claiming customs notification relief can also obtain a GST refund with payment of tax hinges on whether the refund bar for beneficiaries of customs notifications applies to STPI units; one view distinguishes STPI service exports from manufacturing EOUs and finds no express bar, while another notes amendments to customs notifications may preclude refunds, and departmental recalculation procedures should be used rather than automatic denial. (AI Summary)