Refund eligibility for input tax credit: notification and customs benefits affect entitlement to export tax refunds. The rules permit refund of input tax credit for zero-rated exports where the claimant received inputs benefiting from specified state, central or customs notifications, and allow refund of ITC on those inputs and on other inputs or input services to the extent used in making such exports. Separately, refund of integrated tax on exports is restricted where a claimant has availed benefits under certain notifications, except when such benefits concern receipt of capital goods under the Export Promotion Capital Goods scheme.
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 input tax credit: notification and customs benefits affect entitlement to export tax refunds.
The rules permit refund of input tax credit for zero-rated exports where the claimant received inputs benefiting from specified state, central or customs notifications, and allow refund of ITC on those inputs and on other inputs or input services to the extent used in making such exports. Separately, refund of integrated tax on exports is restricted where a claimant has availed benefits under certain notifications, except when such benefits concern receipt of capital goods under the Export Promotion Capital Goods scheme.
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