Refund of integrated tax on exports: claim barred if recipient received supplies benefiting notified supplier concessions. Claimants seeking refund of integrated tax on exported goods or services are ineligible if they received supplies on which the supplier availed specified government notifications conferring tax or incentive benefits; this amends rule 96(10) and is effective from the stated operative 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: claim barred if recipient received supplies benefiting notified supplier concessions.
Claimants seeking refund of integrated tax on exported goods or services are ineligible if they received supplies on which the supplier availed specified government notifications conferring tax or incentive benefits; this amends rule 96(10) and is effective from the stated operative date.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.