https://www.taxtmi.com/forum/issue?id=120585 Whether a fabric manufacturer who utilised ITC to pay IGST on exports that was subsequently encashed can claim IDS refund in the same period; total ITC claimed is Rs. 60,00,000 and IGST encashed Rs. 2,50,000, raising whether net ITC for IDS is Rs. 60,00,000 or reduced to exclude ITC already encashed. The issue turns on preventing double recovery and the interaction between statutory bars on refund of utilised ITC and allocation rules permitting proportionate ITC for zero-rated supplies. en-us Sun, 09 Nov 2025 21:12:40 +0530 Thu, 13 Nov 2025 20:55:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120585 Whether a fabric manufacturer who utilised ITC to pay IGST on exports that was subsequently encashed can claim IDS refund in the same period; total ITC claimed is Rs. 60,00,000 and IGST encashed Rs. 2,50,000, raising whether net ITC for IDS is Rs. 60,00,000 or reduced to exclude ITC already encashed. The issue turns on preventing double recovery and the interaction between statutory bars on refund of utilised ITC and allocation rules permitting proportionate ITC for zero-rated supplies. Discussion-Forum GST Sun, 09 Nov 2025 21:12:40 +0530 https://www.taxtmi.com/forum/issue?id=120585