High Court Grants Refund of Unutilized ITC for Goods Exported at NIL Duty Rate u/s 54(3) CGST/SGST Act. https://www.taxtmi.com/highlights?id=60123 Refund of unutilized ITC - exports of goods which are having NIL rate of export duty - first proviso to section 54(3) of CGST/ SGST Act - The circular dated 20.09.2021, clarifies certain GST related issues - the aforesaid clarification settles the issues raised in this Petition in favour of the petitioner herein. - Refund to be granted in accordance with the clarification / circular - HC en-us Thu, 14 Oct 2021 18:54:58 +0530 Thu, 14 Oct 2021 18:54:58 +0530 TaxTMI RSS Generator High Court Grants Refund of Unutilized ITC for Goods Exported at NIL Duty Rate u/s 54(3) CGST/SGST Act. https://www.taxtmi.com/highlights?id=60123 Refund of unutilized ITC - exports of goods which are having NIL rate of export duty - first proviso to section 54(3) of CGST/ SGST Act - The circular dated 20.09.2021, clarifies certain GST related issues - the aforesaid clarification settles the issues raised in this Petition in favour of the petitioner herein. - Refund to be granted in accordance with the clarification / circular - HC Highlights GST Thu, 14 Oct 2021 18:54:58 +0530 https://www.taxtmi.com/highlights?id=60123