Refund restriction for exporters: claimants barred if they received supplies where supplier availed tax exemption notifications. Substituted rule 96(10) conditions entitlement to refund of integrated tax on exports by excluding claimants who received supplies on which the supplier availed benefit of specified tax notifications; the amendment is deemed effective from the stated commencement date and imposes a compliance condition that claimants ensure supplies received were not covered by those notifications.
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 restriction for exporters: claimants barred if they received supplies where supplier availed tax exemption notifications.
Substituted rule 96(10) conditions entitlement to refund of integrated tax on exports by excluding claimants who received supplies on which the supplier availed benefit of specified tax notifications; the amendment is deemed effective from the stated commencement date and imposes a compliance condition that claimants ensure supplies received were not covered by those notifications.
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