Export tax refund eligibility restricted where suppliers availed specified state or central incentive notifications, barring integrated tax refunds. The substitution to rule 96(10) bars refund of integrated tax paid on exports where the refund claimant received supplies from a supplier who availed benefits under specified State or Central notifications; the rule lists particular Odisha Finance Department notifications and Central integrated tax and customs notifications whose benefit to a supplier disqualifies the recipient's refund claim.
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.
Export tax refund eligibility restricted where suppliers availed specified state or central incentive notifications, barring integrated tax refunds.
The substitution to rule 96(10) bars refund of integrated tax paid on exports where the refund claimant received supplies from a supplier who availed benefits under specified State or Central notifications; the rule lists particular Odisha Finance Department notifications and Central integrated tax and customs notifications whose benefit to a supplier disqualifies the recipient's refund claim.
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