https://www.taxtmi.com/acts?id=21556 Claims for refund require an application to the proper officer within the limitation period from the relevant date, accompanied by prescribed documentary evidence or, for smaller claims, a declaratory substitute; the proper officer must determine refundable amounts and issue an order within a prescribed time. Refunds of unutilized input tax credit are limited to exports or where input tax rates exceed output tax rates, with exclusions for exports subject to export duty. Revenue-protective measures allow withholding or deduction of refunds where returns or tax liabilities are outstanding or where appeals may adversely affect revenue, subject to hearing and interest where appropriate. en-us Wed, 15 Jun 2016 14:46:16 +0530 Thu, 16 Jun 2016 12:06:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=21556 Claims for refund require an application to the proper officer within the limitation period from the relevant date, accompanied by prescribed documentary evidence or, for smaller claims, a declaratory substitute; the proper officer must determine refundable amounts and issue an order within a prescribed time. Refunds of unutilized input tax credit are limited to exports or where input tax rates exceed output tax rates, with exclusions for exports subject to export duty. Revenue-protective measures allow withholding or deduction of refunds where returns or tax liabilities are outstanding or where appeals may adversely affect revenue, subject to hearing and interest where appropriate. Act-Rules Bills Wed, 15 Jun 2016 14:46:16 +0530 https://www.taxtmi.com/acts?id=21556