Refund of input tax credit permitted for inputs tied to specified notification benefits when used in zero rated exports, subject to exclusions. Substituted rule 89(4B) allows refund of unutilised input tax credit for inputs and input services received under specified State, Integrated Tax, or Customs notifications when used in zero rated supplies without payment of tax, limited to the credit attributable to such inputs and services. Substituted rule 96(10) bars refund of integrated tax on exports where the claimant received supplies benefiting from specified notifications or availed certain Customs notifications, except to the extent such benefits relate to capital goods received 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 permitted for inputs tied to specified notification benefits when used in zero rated exports, subject to exclusions.
Substituted rule 89(4B) allows refund of unutilised input tax credit for inputs and input services received under specified State, Integrated Tax, or Customs notifications when used in zero rated supplies without payment of tax, limited to the credit attributable to such inputs and services. Substituted rule 96(10) bars refund of integrated tax on exports where the claimant received supplies benefiting from specified notifications or availed certain Customs notifications, except to the extent such benefits relate to capital goods received under the Export Promotion Capital Goods scheme.
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