Refund eligibility for integrated tax on exports restricted where suppliers claimed specified notification benefits, affecting export claimants' entitlement. The substituted rule 96(10) restricts refund entitlement for integrated tax paid on exports by providing that claimants must not have received supplies on which the supplier availed benefits under specified Puducherry or Central Government notifications; the substitution is deemed to have retrospective effect from the principal rules' commencement.
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Provisions expressly mentioned in the judgment/order text.
Refund eligibility for integrated tax on exports restricted where suppliers claimed specified notification benefits, affecting export claimants' entitlement.
The substituted rule 96(10) restricts refund entitlement for integrated tax paid on exports by providing that claimants must not have received supplies on which the supplier availed benefits under specified Puducherry or Central Government notifications; the substitution is deemed to have retrospective effect from the principal rules' commencement.
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