https://www.taxtmi.com/forum/issue?id=116941 Refunds are not available merely because customs-assessed value (and IGST paid) exceeds sale price; refund entitlement depends on an inverted duty structure where input tax rates exceed output tax rates. Input tax credit for CHA charges is claimable only to the extent those charges relate to taxable outward supplies; ITC is not available for exempt or nil-rated supplies. en-us Mon, 04 Jan 2021 17:13:25 +0530 Thu, 23 Jan 2025 15:54:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=116941 Refunds are not available merely because customs-assessed value (and IGST paid) exceeds sale price; refund entitlement depends on an inverted duty structure where input tax rates exceed output tax rates. Input tax credit for CHA charges is claimable only to the extent those charges relate to taxable outward supplies; ITC is not available for exempt or nil-rated supplies. Discussion-Forum GST Mon, 04 Jan 2021 17:13:25 +0530 https://www.taxtmi.com/forum/issue?id=116941