https://www.taxtmi.com/acts?id=30398 Claims for refund require prescribed applications within fixed limitation periods and supporting documentary evidence; refunds under the Act include tax on exported inputs, deemed exports and unutilised input tax credit but are allowed only in specified circumstances. The proper officer may provisionally pay export-related refunds subject to conditions, must issue a final order after verification within a prescribed period, and may withhold or deduct refunds where returns are outstanding or amounts remain payable, with entitlement to interest if withholding is later reversed. en-us Mon, 10 Jul 2017 15:20:35 +0530 Wed, 23 Aug 2017 10:00:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=30398 Claims for refund require prescribed applications within fixed limitation periods and supporting documentary evidence; refunds under the Act include tax on exported inputs, deemed exports and unutilised input tax credit but are allowed only in specified circumstances. The proper officer may provisionally pay export-related refunds subject to conditions, must issue a final order after verification within a prescribed period, and may withhold or deduct refunds where returns are outstanding or amounts remain payable, with entitlement to interest if withholding is later reversed. Act-Rules GST - States Mon, 10 Jul 2017 15:20:35 +0530 https://www.taxtmi.com/acts?id=30398