https://www.taxtmi.com/forum/issue?id=115348 Whether deposit of Basic Customs Duty, Countervailing Duty and Special Additional Duty paid to regularize imports under an Advance Authorization after non fulfilment of export obligations can be recovered as refund or credited; refund claims are pursued before the Central Excise division office, are time limited from the date of payment, and are constrained by export linked eligibility and the absence of explicit transitional GST credit routes, resulting in divergent administrative and judicial outcomes. en-us Wed, 21 Aug 2019 19:09:59 +0530 Thu, 23 Jan 2025 15:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=115348 Whether deposit of Basic Customs Duty, Countervailing Duty and Special Additional Duty paid to regularize imports under an Advance Authorization after non fulfilment of export obligations can be recovered as refund or credited; refund claims are pursued before the Central Excise division office, are time limited from the date of payment, and are constrained by export linked eligibility and the absence of explicit transitional GST credit routes, resulting in divergent administrative and judicial outcomes. Discussion-Forum GST Wed, 21 Aug 2019 19:09:59 +0530 https://www.taxtmi.com/forum/issue?id=115348