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Refund restriction on integrated tax: export refunds disallowed where supplier availed specified notification benefits. The amendment substitutes the rule on refunds of integrated tax on exports to provide that persons claiming such refunds shall not have received supplies on which the supplier availed benefits under specified Government of Nagaland finance notifications or particular central customs and integrated-tax notifications; the substitution is deemed effective from 23rd October, 2017.
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Provisions expressly mentioned in the judgment/order text.
Refund restriction on integrated tax: export refunds disallowed where supplier availed specified notification benefits.
The amendment substitutes the rule on refunds of integrated tax on exports to provide that persons claiming such refunds shall not have received supplies on which the supplier availed benefits under specified Government of Nagaland finance notifications or particular central customs and integrated-tax notifications; the substitution is deemed effective from 23rd October, 2017.
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