Refund restriction on integrated tax paid on exports bars claimants whose suppliers availed specified tax relief notifications. The substituted rule 96(10) conditions eligibility for refund of integrated tax paid on exports by disqualifying claimants who received supplies where the supplier availed benefit under any of the specified Bihar or Central Government notifications, with the substitution operating retrospectively from 23rd October, 2017.
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Provisions expressly mentioned in the judgment/order text.
Refund restriction on integrated tax paid on exports bars claimants whose suppliers availed specified tax relief notifications.
The substituted rule 96(10) conditions eligibility for refund of integrated tax paid on exports by disqualifying claimants who received supplies where the supplier availed benefit under any of the specified Bihar or Central Government notifications, with the substitution operating retrospectively from 23rd October, 2017.
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