https://www.taxtmi.com/article/detailed?id=9364 Rule 96B requires repayment, with interest, of refunded unutilised input tax credit or integrated tax to the extent export proceeds remain unrealized beyond the period specified under FEMA and any RBI extensions; exporters must deposit the unrealized proportion within thirty days of that period's expiry or face recovery under the Act's erroneous refund provisions with interest, while the rule allows re availment of credit if proceeds are subsequently realized or RBI relaxes realization requirements. en-us Mon, 20 Jul 2020 13:02:20 +0530 Mon, 20 Jul 2020 13:02:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9364 Rule 96B requires repayment, with interest, of refunded unutilised input tax credit or integrated tax to the extent export proceeds remain unrealized beyond the period specified under FEMA and any RBI extensions; exporters must deposit the unrealized proportion within thirty days of that period's expiry or face recovery under the Act's erroneous refund provisions with interest, while the rule allows re availment of credit if proceeds are subsequently realized or RBI relaxes realization requirements. Articles Goods and Services Tax - GST Mon, 20 Jul 2020 13:02:20 +0530 https://www.taxtmi.com/article/detailed?id=9364