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    <title>GST Refund of Input Service denied in case Export of Goods without payment of Tax</title>
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    <description>A 100% export oriented company claimed refund of accumulated input tax credit on input services; the tax officer denied refund asserting those services were not linked to export of goods, while the company contends all inward supplies relate to exports and points to rules permitting refund of inputs and input services without linking conditions.</description>
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      <description>A 100% export oriented company claimed refund of accumulated input tax credit on input services; the tax officer denied refund asserting those services were not linked to export of goods, while the company contends all inward supplies relate to exports and points to rules permitting refund of inputs and input services without linking conditions.</description>
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