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    <title>Less amount received agaisnt Export with Duty paid</title>
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    <description>Where IGST refund was sanctioned on an export invoice but actual remittance fell short, no GST arises on the shortfall if the deduction is a commercial adjustment and not a separate taxable supply; exporters must reconcile invoice, shipping documents, remittance, and buyer communications, and return any wrongly claimed refund or adjust credit if refund was improperly obtained, while using foreign exchange compliance evidence to support the position.</description>
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      <link>https://www.taxtmi.com/forum/issue?id=119891</link>
      <description>Where IGST refund was sanctioned on an export invoice but actual remittance fell short, no GST arises on the shortfall if the deduction is a commercial adjustment and not a separate taxable supply; exporters must reconcile invoice, shipping documents, remittance, and buyer communications, and return any wrongly claimed refund or adjust credit if refund was improperly obtained, while using foreign exchange compliance evidence to support the position.</description>
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