Customs Assessment Portal centralises classification and valuation guidance to support consistent, transparent and informed compliance across stakehol...
GST refunds for cancelled air tickets remain available when passenger reimbursements defeat unjust enrichment and credit-note adjustment is unavailabl...
Refund claim - Export of goods - refund claims have to be filed shipping bill-wise or not - a conjoint reading of the Notification and the Form A-1 appended to the Notification, gives an unambiguous and the only understanding that there is no restriction on the number of shipping bills in a refund claim. The only condition mentioned at 2(h) being that no refund claim shall be allowed if the same is for an amount less than Rs.500/-. - AT
Refund claim - Export of goods - refund claims have to be filed shipping bill-wise or not - a conjoint reading of the Notification and the Form A-1 appended to the Notification, gives an unambiguous and the only understanding that there is no restriction on the number of shipping bills in a refund claim. The only condition mentioned at 2(h) being that no refund claim shall be allowed if the same is for an amount less than Rs.500/-. - AT
Note: It is a system-generated summary and is for quick reference only.