Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent ad...
Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling with...
Page of 4801
Press 'Enter' after typing page number.
561 to 580 of 96001 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
100% EOU wrongly claimed refund u/r 96 instead of Rule 89 of CGST Rules, 2017 on IGST paid on inputs/capital goods utilized for exports. HC held EOU entitled to exemption u/r 89 as exports made and refund claims based on shipping bills. Procedural irregularity should not obstruct legitimate export incentives. Impugned order set aside, matter remitted to pass fresh order examining exports for granting refund u/r 89 and Section 16(3) of IGST Act, 2017.
100% EOU wrongly claimed refund u/r 96 instead of Rule 89 of CGST Rules, 2017 on IGST paid on inputs/capital goods utilized for exports. HC held EOU entitled to exemption u/r 89 as exports made and refund claims based on shipping bills. Procedural irregularity should not obstruct legitimate export incentives. Impugned order set aside, matter remitted to pass fresh order examining exports for granting refund u/r 89 and Section 16(3) of IGST Act, 2017.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4801
Join Channel
TaxTMI 
