Refund of integrated tax on exports restricted where suppliers availed specified notification-based benefits, barring claimants from refund eligibility. The substituted rule conditions refund of integrated tax on exports on the claimant not having received supplies from suppliers who availed benefits under specified state or central government notifications; receiving such supplies disqualifies the claimant from claiming the integrated tax refund on exports.
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 restricted where suppliers availed specified notification-based benefits, barring claimants from refund eligibility.
The substituted rule conditions refund of integrated tax on exports on the claimant not having received supplies from suppliers who availed benefits under specified state or central government notifications; receiving such supplies disqualifies the claimant from claiming the integrated tax refund on exports.
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