https://www.taxtmi.com/acts?id=22447 Unutilized Input Tax Credit is not refundable where goods exported outside India are subjected to export duty, by virtue of the statutory proviso to the relevant provision of the Model GST law which excludes refund of unutilized ITC in such cases. en-us Thu, 22 Sep 2016 17:47:05 +0530 Thu, 22 Sep 2016 17:47:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=22447 Unutilized Input Tax Credit is not refundable where goods exported outside India are subjected to export duty, by virtue of the statutory proviso to the relevant provision of the Model GST law which excludes refund of unutilized ITC in such cases. Act-Rules Bills Thu, 22 Sep 2016 17:47:05 +0530 https://www.taxtmi.com/acts?id=22447