https://www.taxtmi.com/circulars?id=67851 Where inputs were initially imported under concessional customs notifications without payment of IGST and Compensation Cess, subsequent payment of IGST and Compensation Cess along with interest together with reassessment of the Bill of Entry by the jurisdictional Customs authority will mean that refund of IGST claimed on exports is not to be treated as contravening the bar in sub rule (10) of rule 96 of the WBGST Rules, in light of the retrospective Explanation clarifying that benefits are not deemed availed where IGST and Compensation Cess have been paid. en-us Fri, 04 Oct 2024 00:00:00 +0530 Fri, 11 Oct 2024 18:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=67851 Where inputs were initially imported under concessional customs notifications without payment of IGST and Compensation Cess, subsequent payment of IGST and Compensation Cess along with interest together with reassessment of the Bill of Entry by the jurisdictional Customs authority will mean that refund of IGST claimed on exports is not to be treated as contravening the bar in sub rule (10) of rule 96 of the WBGST Rules, in light of the retrospective Explanation clarifying that benefits are not deemed availed where IGST and Compensation Cess have been paid. Circulars GST - States Fri, 04 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/circulars?id=67851