https://www.taxtmi.com/highlights?id=73019 Refund claim - Export of goods - refund claims have to be filed shipping bill-wise or not - a conjoint reading of the Notification and the Form A-1 appended to the Notification, gives an unambiguous and the only understanding that there is no restriction on the number of shipping bills in a refund claim. The only condition mentioned at 2(h) being that no refund claim shall be allowed if the same is for an amount less than Rs.500/-. - AT en-us Sat, 11 Nov 2023 13:22:47 +0530 Sat, 11 Nov 2023 13:22:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=73019 Refund claim - Export of goods - refund claims have to be filed shipping bill-wise or not - a conjoint reading of the Notification and the Form A-1 appended to the Notification, gives an unambiguous and the only understanding that there is no restriction on the number of shipping bills in a refund claim. The only condition mentioned at 2(h) being that no refund claim shall be allowed if the same is for an amount less than Rs.500/-. - AT Highlights Central Excise Sat, 11 Nov 2023 13:22:47 +0530 https://www.taxtmi.com/highlights?id=73019