https://www.taxtmi.com/article/detailed?id=10028 Defines "subjected to export duty" for section 54(3) as goods actually leviable to and suffering export duty at export; NIL rated, exempted, or non scheduled goods are not treated as subjected to export duty and therefore not barred from claiming refund of accumulated Input Tax Credit under the first proviso to section 54(3). en-us Thu, 30 Sep 2021 21:19:55 +0530 Thu, 30 Sep 2021 21:19:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10028 Defines "subjected to export duty" for section 54(3) as goods actually leviable to and suffering export duty at export; NIL rated, exempted, or non scheduled goods are not treated as subjected to export duty and therefore not barred from claiming refund of accumulated Input Tax Credit under the first proviso to section 54(3). Articles Goods and Services Tax - GST Thu, 30 Sep 2021 21:19:55 +0530 https://www.taxtmi.com/article/detailed?id=10028