https://www.taxtmi.com/highlights?id=55637 Refund of Input Tax Credit - exports of goods outside India - zero rated supplies - The admitted position is that the Circular No.14/2018-Customs is neither clarificatory nor it determines the eligibility of allowing refund of Input Tax Credit on exports. In any event, the new procedure cannot be made applicable from a retrospective date. - Matter restored back - HC en-us Wed, 25 Nov 2020 10:51:04 +0530 Wed, 25 Nov 2020 10:51:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=55637 Refund of Input Tax Credit - exports of goods outside India - zero rated supplies - The admitted position is that the Circular No.14/2018-Customs is neither clarificatory nor it determines the eligibility of allowing refund of Input Tax Credit on exports. In any event, the new procedure cannot be made applicable from a retrospective date. - Matter restored back - HC Highlights GST Wed, 25 Nov 2020 10:51:04 +0530 https://www.taxtmi.com/highlights?id=55637