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Refund restriction: export integrated tax refunds barred where supplier availed specified input tax benefit notifications. The substituted rule provides that persons claiming refund of integrated tax on exports of goods or services are ineligible for such refund if they have received supplies where the supplier has availed benefits under specified Central and Customs notifications, thereby disqualifying refund claims tied to supplier-side notification benefits.
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.
The substituted rule provides that persons claiming refund of integrated tax on exports of goods or services are ineligible for such refund if they have received supplies where the supplier has availed benefits under specified Central and Customs notifications, thereby disqualifying refund claims tied to supplier-side notification benefits.
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