Refund of integrated tax on exports restricted when suppliers availed specified Delhi or Central tax notifications, limiting eligibility for claim. Substitution of rule 96(10) conditions refund of integrated tax on exports by requiring that persons claiming such refund must not have received supplies from suppliers who availed the benefit of specified Government of National Capital Territory of Delhi or Central notifications published in the Gazettes; reliance by the supplier on those listed notifications disqualifies the recipient from claiming the IGST refund. The substitution is deemed effective from 23 October 2017.
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Provisions expressly mentioned in the judgment/order text.
Refund of integrated tax on exports restricted when suppliers availed specified Delhi or Central tax notifications, limiting eligibility for claim.
Substitution of rule 96(10) conditions refund of integrated tax on exports by requiring that persons claiming such refund must not have received supplies from suppliers who availed the benefit of specified Government of National Capital Territory of Delhi or Central notifications published in the Gazettes; reliance by the supplier on those listed notifications disqualifies the recipient from claiming the IGST refund. The substitution is deemed effective from 23 October 2017.
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