Integrated tax refund restrictions: exporters barred from refund when suppliers claimed specified notification benefits, limiting refund eligibility. The amendment substitutes sub rule (10) of rule 96 to condition refund of integrated tax on exports: persons claiming such refund must not have received supplies for which the supplier availed specified notification benefits; the change is deemed effective from 23rd October, 2017 and the notification is published on 9th October, 2018.
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.
Integrated tax refund restrictions: exporters barred from refund when suppliers claimed specified notification benefits, limiting refund eligibility.
The amendment substitutes sub rule (10) of rule 96 to condition refund of integrated tax on exports: persons claiming such refund must not have received supplies for which the supplier availed specified notification benefits; the change is deemed effective from 23rd October, 2017 and the notification is published on 9th October, 2018.
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