Refund of integrated tax on exports limited where exporter received supplies covered by specified notification benefits. Amendment of Rule 96 substitutes sub rule (10) to make refund of integrated tax paid on exports available only to persons who have not received supplies on which the supplier availed the benefit of the specified state and central notifications of October and November 2017, thereby creating an eligibility exclusion tied to receipt of notification benefitted supplies.
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 limited where exporter received supplies covered by specified notification benefits.
Amendment of Rule 96 substitutes sub rule (10) to make refund of integrated tax paid on exports available only to persons who have not received supplies on which the supplier availed the benefit of the specified state and central notifications of October and November 2017, thereby creating an eligibility exclusion tied to receipt of notification benefitted supplies.
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