https://www.taxtmi.com/forum/issue?id=118304 Export-oriented unit claimed IGST refund despite Rule 96(10) barring EOUs claiming IGST and BCD exemption from taking IGST refunds; revenue demanded repayment with interest and penalty, although unutilised input tax credit refunds may exceed the amount, and the legal dispute centers on whether subordinate rules can restrict refund eligibility under the statutory grant permitting refunds "subject to such conditions, safeguards and procedure". en-us Thu, 29 Dec 2022 17:27:19 +0530 Thu, 23 Jan 2025 15:54:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118304 Export-oriented unit claimed IGST refund despite Rule 96(10) barring EOUs claiming IGST and BCD exemption from taking IGST refunds; revenue demanded repayment with interest and penalty, although unutilised input tax credit refunds may exceed the amount, and the legal dispute centers on whether subordinate rules can restrict refund eligibility under the statutory grant permitting refunds "subject to such conditions, safeguards and procedure". Discussion-Forum GST Thu, 29 Dec 2022 17:27:19 +0530 https://www.taxtmi.com/forum/issue?id=118304