Refund of input tax credit and export tax relief limited by notification benefits, with exceptions for capital goods under EPCG. The amendments specify that refund of input tax credit is granted for inputs received under certain central notifications and for other inputs or input services used in exporting goods. Conversely, persons who availed benefits under specified central or customs notifications are precluded from claiming integrated tax refund on exports, except where the benefit pertains solely to receipt of capital goods under the Export Promotion Capital Goods scheme.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Refund of input tax credit and export tax relief limited by notification benefits, with exceptions for capital goods under EPCG.
The amendments specify that refund of input tax credit is granted for inputs received under certain central notifications and for other inputs or input services used in exporting goods. Conversely, persons who availed benefits under specified central or customs notifications are precluded from claiming integrated tax refund on exports, except where the benefit pertains solely to receipt of capital goods under the Export Promotion Capital Goods scheme.
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