https://www.taxtmi.com/acts?id=53255 The amendment treats refunds of unutilised input tax credit under the first proviso to sub section (3) as eligible for provisional refund, thereby covering refunds arising from an inverted duty structure. It also exempts refund claims relating to goods exported with payment of tax from the threshold limitation in the relevant sub section, removing the threshold constraint for such export related refund claims. en-us Sun, 01 Feb 2026 15:58:32 +0530 Sun, 01 Feb 2026 15:58:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=53255 The amendment treats refunds of unutilised input tax credit under the first proviso to sub section (3) as eligible for provisional refund, thereby covering refunds arising from an inverted duty structure. It also exempts refund claims relating to goods exported with payment of tax from the threshold limitation in the relevant sub section, removing the threshold constraint for such export related refund claims. Act-Rules Bills Sun, 01 Feb 2026 15:58:32 +0530 https://www.taxtmi.com/acts?id=53255