https://www.taxtmi.com/acts?id=24566 Unutilized Input Tax Credit may be refunded where zero rated supplies are made without payment of tax, or where credit accumulates because input tax rates exceed output tax rates (other than for nil-rated or fully exempt supplies). Refunds are not allowed where exported goods attract export duty, or where the supplier has availed drawback for central tax or claimed refund of integrated tax on such supplies. en-us Mon, 03 Apr 2017 15:53:59 +0530 Mon, 03 Apr 2017 15:53:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=24566 Unutilized Input Tax Credit may be refunded where zero rated supplies are made without payment of tax, or where credit accumulates because input tax rates exceed output tax rates (other than for nil-rated or fully exempt supplies). Refunds are not allowed where exported goods attract export duty, or where the supplier has availed drawback for central tax or claimed refund of integrated tax on such supplies. Act-Rules Bills Mon, 03 Apr 2017 15:53:59 +0530 https://www.taxtmi.com/acts?id=24566