Credit notes for returned or rejected processed-fabric supplies...

Credit notes for returned or rejected processed-fabric supplies are excluded from outward taxable supply turnover when calculating an inverted-duty refund of accumulated input tax credit. The identical input-output supplies clarification is confined to accumulation caused by a rate reduction on the same goods over time; it does not apply where higher-taxed chemicals and dyes are used to process fabrics taxed at a lower rate without an output-rate reduction. Once refund eligibility and computational parameters are determined, consequential re-quantification is ministerial, does not reopen the merits, and does not constitute an appellate remand.