Refund eligibility restriction: exporters barred from claiming integrated tax refunds if suppliers availed specified tax exemption notifications. The substituted Rule 96(10) provides that persons claiming refund of integrated tax on exports are ineligible if they received supplies on which the supplier availed benefits under the specified Punjab or Central Government notifications listed in the provision; the substitution is deemed effective from the 23rd October, 2017.
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 restriction: exporters barred from claiming integrated tax refunds if suppliers availed specified tax exemption notifications.
The substituted Rule 96(10) provides that persons claiming refund of integrated tax on exports are ineligible if they received supplies on which the supplier availed benefits under the specified Punjab or Central Government notifications listed in the provision; the substitution is deemed effective from the 23rd October, 2017.
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