https://www.taxtmi.com/forum/issue?id=118268 Refund of accumulated input tax credit is not available where exports were made on payment of IGST; refunds of ITC for exported goods are available only when exports are made under a letter of undertaking without payment of tax, and duty-inversion refunds are barred where the supplier has availed drawback or claimed IGST refund, leaving past accumulated credits non-refundable and usable only against other domestic liabilities if possible. en-us Tue, 06 Dec 2022 17:25:41 +0530 Thu, 23 Jan 2025 15:54:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118268 Refund of accumulated input tax credit is not available where exports were made on payment of IGST; refunds of ITC for exported goods are available only when exports are made under a letter of undertaking without payment of tax, and duty-inversion refunds are barred where the supplier has availed drawback or claimed IGST refund, leaving past accumulated credits non-refundable and usable only against other domestic liabilities if possible. Discussion-Forum GST Tue, 06 Dec 2022 17:25:41 +0530 https://www.taxtmi.com/forum/issue?id=118268