Refund of integrated tax on exports barred where supplier availed specified concessional notifications; applicants must not have received such supplies. Substitution of rule 96(10) conditions eligibility for refund of integrated tax paid on exports by disqualifying claimants who have received supplies on which the supplier availed specified concessional or rate notifications; the substitution is deemed effective from the stated effective date.
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 integrated tax on exports barred where supplier availed specified concessional notifications; applicants must not have received such supplies.
Substitution of rule 96(10) conditions eligibility for refund of integrated tax paid on exports by disqualifying claimants who have received supplies on which the supplier availed specified concessional or rate notifications; the substitution is deemed effective from the stated effective date.
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