https://www.taxtmi.com/article/detailed?id=8889 Section 54 provides a two year limitation from the relevant date to claim refund of tax and interest, with the relevant date varying by export/transaction type, judicial orders, provisional payments, and receipt of goods by non suppliers. Refund of unutilised input tax credit is limited to zero rated supplies without tax payment and cases of input tax exceeding output tax; exclusions include exports subject to export duty and where drawback or integrated tax refund has been claimed. Applications require evidence that tax incidence was not passed on, the proper officer must issue orders within sixty days and may provisionally refund specified claims, and refunds may be withheld or adjusted for defaults or to protect revenue, with limited interest entitlement. en-us Tue, 07 Jan 2020 06:54:31 +0530 Tue, 07 Jan 2020 06:54:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8889 Section 54 provides a two year limitation from the relevant date to claim refund of tax and interest, with the relevant date varying by export/transaction type, judicial orders, provisional payments, and receipt of goods by non suppliers. Refund of unutilised input tax credit is limited to zero rated supplies without tax payment and cases of input tax exceeding output tax; exclusions include exports subject to export duty and where drawback or integrated tax refund has been claimed. Applications require evidence that tax incidence was not passed on, the proper officer must issue orders within sixty days and may provisionally refund specified claims, and refunds may be withheld or adjusted for defaults or to protect revenue, with limited interest entitlement. Articles Goods and Services Tax - GST Tue, 07 Jan 2020 06:54:31 +0530 https://www.taxtmi.com/article/detailed?id=8889