Refund eligibility for integrated tax on exports barred when supplier availed specified SROs or notifications, effective retrospectively. The substituted sub rule restricts refunds of integrated tax on exports by disqualifying claimants who received supplies from suppliers that availed benefit of specified SROs or notifications; the substitution is declared to have retrospective effect from the cited implementation date.
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 eligibility for integrated tax on exports barred when supplier availed specified SROs or notifications, effective retrospectively.
The substituted sub rule restricts refunds of integrated tax on exports by disqualifying claimants who received supplies from suppliers that availed benefit of specified SROs or notifications; the substitution is declared to have retrospective effect from the cited implementation date.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.