Refund of Input Tax Credit allowed for zero-rated exports unless specified notification or customs benefits were availed, with EPCG exception. Substituted sub rules in rule 89 and rule 96 permit refund of input tax credit for zero rated exports and refund of integrated tax on exports, but exclude claims where benefits under specified State, Central or Customs notifications have been availed; an explicit exception allows receipt of capital goods under the Export Promotion Capital Goods (EPCG) Scheme to not disqualify the 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.
Refund of Input Tax Credit allowed for zero-rated exports unless specified notification or customs benefits were availed, with EPCG exception.
Substituted sub rules in rule 89 and rule 96 permit refund of input tax credit for zero rated exports and refund of integrated tax on exports, but exclude claims where benefits under specified State, Central or Customs notifications have been availed; an explicit exception allows receipt of capital goods under the Export Promotion Capital Goods (EPCG) Scheme to not disqualify the refund claim.
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