https://www.taxtmi.com/circulars?id=57456 A manufacturer-exporter of fabrics is entitled to refund of unutilised input tax credit on inputs used in manufacture and export because the statutory restriction in the notified provision does not apply to zero-rated supplies (exports or supplies to SEZs); input tax credit on capital goods is excluded and the refund claim remains subject to the procedural provisos of the refund provision. en-us Mon, 17 Sep 2018 00:00:00 +0530 Thu, 27 Sep 2018 18:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=57456 A manufacturer-exporter of fabrics is entitled to refund of unutilised input tax credit on inputs used in manufacture and export because the statutory restriction in the notified provision does not apply to zero-rated supplies (exports or supplies to SEZs); input tax credit on capital goods is excluded and the refund claim remains subject to the procedural provisos of the refund provision. Circulars GST - States Mon, 17 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=57456