https://www.taxtmi.com/forum/issue?id=117693 Refunds for zero-rated exports are generally sanctioned on the FOB value; freight and insurance up to the port are treated separately (often as credit). Administrative practice compares the GST invoice value and the shipping bill value and uses the lower of the two to calculate the eligible refund. An excise-era appeal achieved full cash refund on invoiced value including die amortization, but department practice commonly limits cash rebate to FOB with re-credit for other elements. en-us Sat, 11 Dec 2021 13:36:51 +0530 Thu, 23 Jan 2025 15:54:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117693 Refunds for zero-rated exports are generally sanctioned on the FOB value; freight and insurance up to the port are treated separately (often as credit). Administrative practice compares the GST invoice value and the shipping bill value and uses the lower of the two to calculate the eligible refund. An excise-era appeal achieved full cash refund on invoiced value including die amortization, but department practice commonly limits cash rebate to FOB with re-credit for other elements. Discussion-Forum GST Sat, 11 Dec 2021 13:36:51 +0530 https://www.taxtmi.com/forum/issue?id=117693