https://www.taxtmi.com/forum/issue?id=120031 Rule 96B(1) links non-realisation of export sale proceeds under FEMA to potential refund recovery, but a write-off of unrealised proceeds authorised by the monetary authority or by an authorised dealer bank under delegated powers prevents recovery; self-declared write-offs do not suffice and exporters must obtain formal written confirmation from their authorised dealer bank evidencing the write-off as per FEMA norms. en-us Wed, 21 May 2025 12:52:55 +0530 Fri, 23 May 2025 15:07:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120031 Rule 96B(1) links non-realisation of export sale proceeds under FEMA to potential refund recovery, but a write-off of unrealised proceeds authorised by the monetary authority or by an authorised dealer bank under delegated powers prevents recovery; self-declared write-offs do not suffice and exporters must obtain formal written confirmation from their authorised dealer bank evidencing the write-off as per FEMA norms. Discussion-Forum GST Wed, 21 May 2025 12:52:55 +0530 https://www.taxtmi.com/forum/issue?id=120031