Refund of Input Tax Credit allowed for exports when inputs were supplied under specified notification benefits, with EPCG exception preserved. Amendments permit refund of unutilised input tax credit for zero-rated exports where inputs were received under specified notifications or customs benefits, and limit refund of integrated tax on exports where the claimant has received or availed notification-based concessions, except for 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 allowed for exports when inputs were supplied under specified notification benefits, with EPCG exception preserved.
Amendments permit refund of unutilised input tax credit for zero-rated exports where inputs were received under specified notifications or customs benefits, and limit refund of integrated tax on exports where the claimant has received or availed notification-based concessions, except for capital goods received under the Export Promotion Capital Goods scheme.
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