Refund of Input Tax Credit: eligibility tied to inputs received under government notifications; exclusions apply where supplier benefits were availed. Amendments condition refund entitlement for unutilised input tax credit on zero-rated supplies and for integrated tax on exports: refunds are allowable where inputs were received under specified government notifications and cover input tax credit on those inputs and related inputs/services used for export; refunds are precluded where suppliers availed specified government benefits, except for capital goods received under the Export Promotion Capital Goods scheme or the other specified notification.
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: eligibility tied to inputs received under government notifications; exclusions apply where supplier benefits were availed.
Amendments condition refund entitlement for unutilised input tax credit on zero-rated supplies and for integrated tax on exports: refunds are allowable where inputs were received under specified government notifications and cover input tax credit on those inputs and related inputs/services used for export; refunds are precluded where suppliers availed specified government benefits, except for capital goods received under the Export Promotion Capital Goods scheme or the other specified notification.
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