https://www.taxtmi.com/article/detailed?id=15738 An administrative circular excluding input tax credit attributable to deemed exports from net ITC computations cannot be invoked to deny refund of unutilised input tax credit to actual exporters who, along with their suppliers, treated transactions as regular B2B zero-rated supplies and did not avail deemed-export benefits; restrictions on refund entitlements must arise from statute, and recovery or review powers apply only where factual or procedural grounds for deemed-export treatment exist. en-us Sat, 17 Jan 2026 08:48:05 +0530 Sat, 17 Jan 2026 08:48:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15738 An administrative circular excluding input tax credit attributable to deemed exports from net ITC computations cannot be invoked to deny refund of unutilised input tax credit to actual exporters who, along with their suppliers, treated transactions as regular B2B zero-rated supplies and did not avail deemed-export benefits; restrictions on refund entitlements must arise from statute, and recovery or review powers apply only where factual or procedural grounds for deemed-export treatment exist. Articles Goods and Services Tax - GST Sat, 17 Jan 2026 08:48:05 +0530 https://www.taxtmi.com/article/detailed?id=15738