Inverted duty structure refunds require proof that cotton yarn was manufactured rather than merely traded before eligibility is determined.

Inverted duty structure refunds require proof that cotton yarn was manufactured rather than merely traded before eligibility is determined. https://www.taxtmi.com/highlights?id=104382 Eligibility for an inverted duty structure refund on cotton yarn depends on factual verification of whether the claimant manufactured yarn using cotton fibre, packing materials and consumables, or merely traded in yarn. Documentary examination must establish the nature of the activity before refund eligibility is determined. Refund-rejection and appellate orders were quashed, with the claims remitted for factual verification and fresh final orders. en-us Wed, 30 Sep 2026 09:16:07 +0530 Wed, 30 Sep 2026 09:16:07 +0530 TaxTMI RSS Generator Inverted duty structure refunds require proof that cotton yarn was manufactured rather than merely traded before eligibility is determined. https://www.taxtmi.com/highlights?id=104382 Eligibility for an inverted duty structure refund on cotton yarn depends on factual verification of whether the claimant manufactured yarn using cotton fibre, packing materials and consumables, or merely traded in yarn. Documentary examination must establish the nature of the activity before refund eligibility is determined. Refund-rejection and appellate orders were quashed, with the claims remitted for factual verification and fresh final orders. Highlights GST Wed, 30 Sep 2026 09:16:07 +0530 https://www.taxtmi.com/highlights?id=104382