https://www.taxtmi.com/forum/issue?id=118049 The proviso to Section 54(3) CGST bars refund of unutilised input tax credit where a drawback of central tax is claimed; the discussion notes that, in practice, drawback presently applies to customs duty only and that the Drawback Rules, 2017 do not expressly recognise a separate central tax drawback, creating an interpretive tension affecting eligibility for refunds under the refund rules. en-us Thu, 14 Jul 2022 08:17:07 +0530 Thu, 23 Jan 2025 15:54:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118049 The proviso to Section 54(3) CGST bars refund of unutilised input tax credit where a drawback of central tax is claimed; the discussion notes that, in practice, drawback presently applies to customs duty only and that the Drawback Rules, 2017 do not expressly recognise a separate central tax drawback, creating an interpretive tension affecting eligibility for refunds under the refund rules. Discussion-Forum GST Thu, 14 Jul 2022 08:17:07 +0530 https://www.taxtmi.com/forum/issue?id=118049