https://www.taxtmi.com/acts?id=53941 Amendment to section 54 of the Central Goods and Services Tax Act expands the refund mechanism by expressly including refund of unutilised input tax credit allowed under clause (ii) of the first proviso to sub-section (3) within sub-section (6). The amendment also modifies the restriction in sub-section (14) by excluding from that restriction cases where refund of tax is claimed for goods exported out of India with payment of tax, thereby preserving refund entitlement in that export category. en-us Tue, 31 Mar 2026 16:05:14 +0530 Tue, 31 Mar 2026 16:05:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=53941 Amendment to section 54 of the Central Goods and Services Tax Act expands the refund mechanism by expressly including refund of unutilised input tax credit allowed under clause (ii) of the first proviso to sub-section (3) within sub-section (6). The amendment also modifies the restriction in sub-section (14) by excluding from that restriction cases where refund of tax is claimed for goods exported out of India with payment of tax, thereby preserving refund entitlement in that export category. Act-Rules F. Acts / Amendment Acts Tue, 31 Mar 2026 16:05:14 +0530 https://www.taxtmi.com/acts?id=53941