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High Court Orders Reconsideration of Tax Credit Refund Under Advanced Authorization Scheme; Rule 96(10) CGST Rules Involved.
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....Export - availing benefit under the Advanced Authorization Scheme ‘without payment of integrated tax’ - Seeking refund or restoration of the credit for this amount in its Electronic Credit Ledger - contravention of Rule 96(10) of the CGST Rules, 2017 - the Deputy Commissioner of Central Tax directed to reconsider the petitioner’s request for re-credit in accordance with law - HC....