Credit-note turnover adjustments preserve inverted-duty refunds, while ministerial re-computation does not constitute an impermissible appellate reman...
Revisional jurisdiction over export quota premium deductions requires both error and Revenue prejudice; a permissible assessment view cannot be displa...
Refund of IGST paid on export of goods - Merchant Exports - The persons who have procured goods by utilising the benefit of Notification No. 40/2017 - Central Tax (Rate) are not eligible to claim refund of the IGST paid on exports as per Rule 96(10) of the CGST Rules 2017 right from 23.10.2017, irrespective of the other transactions made by such person.
Refund of IGST paid on export of goods - Merchant Exports - The persons who have procured goods by utilising the benefit of Notification No. 40/2017 - Central Tax (Rate) are not eligible to claim refund of the IGST paid on exports as per Rule 96(10) of the CGST Rules 2017 right from 23.10.2017, irrespective of the other transactions made by such person.
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TaxTMI 
TaxTMI 
