https://www.taxtmi.com/forum/issue?id=119962 Import under India UAE CEPA/AIFTA requires TRQ allocation (where applicable), valid Proof of Origin, CAROTAR due diligence, pre import IGCR 1 filing and an end use undertaking when claiming concessional duty; deviation from declared end use triggers duty recovery. Refining the imported gold compound is treated as manufacture, with refined gold taxable on outward supply and subject to assay and BIS compliance. Refund under the inverted duty structure is available only where input tax exceeds output tax, via Form RFD 01 with matched GST returns and within statutory timelines, whereas blocked credits, capital goods and procedural non compliances bar refunds. en-us Fri, 02 May 2025 11:51:34 +0530 Fri, 23 May 2025 16:05:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119962 Import under India UAE CEPA/AIFTA requires TRQ allocation (where applicable), valid Proof of Origin, CAROTAR due diligence, pre import IGCR 1 filing and an end use undertaking when claiming concessional duty; deviation from declared end use triggers duty recovery. Refining the imported gold compound is treated as manufacture, with refined gold taxable on outward supply and subject to assay and BIS compliance. Refund under the inverted duty structure is available only where input tax exceeds output tax, via Form RFD 01 with matched GST returns and within statutory timelines, whereas blocked credits, capital goods and procedural non compliances bar refunds. Discussion-Forum GST Fri, 02 May 2025 11:51:34 +0530 https://www.taxtmi.com/forum/issue?id=119962