https://www.taxtmi.com/forum/issue?id=117003 Whether an administrative rule that bars exporters who availed IGST exemption on imports under Advance Authorization from choosing the with-payment refund route can be treated as permissible specification of conditions, safeguards and procedure under the statutory refund framework; the issue engages the interplay between Advance Authorization IGST exemptions, the procedural bar to the with-payment route, potential restitution of IGST and interest where refunds were previously granted, and judicial scrutiny of the rule's temporal application and validity. en-us Wed, 10 Feb 2021 10:44:27 +0530 Thu, 23 Jan 2025 15:54:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117003 Whether an administrative rule that bars exporters who availed IGST exemption on imports under Advance Authorization from choosing the with-payment refund route can be treated as permissible specification of conditions, safeguards and procedure under the statutory refund framework; the issue engages the interplay between Advance Authorization IGST exemptions, the procedural bar to the with-payment route, potential restitution of IGST and interest where refunds were previously granted, and judicial scrutiny of the rule's temporal application and validity. Discussion-Forum GST Wed, 10 Feb 2021 10:44:27 +0530 https://www.taxtmi.com/forum/issue?id=117003