Refund on export of goods: remand and directed deposit before fresh adjudication; refund treatment limited to input tax credit
Case-Laws
GST
Dispute concerns refund treatment for exports where the tribunal finds refunds paid against taxes not actually discharged were irregular and recoverable; only rebates are available where tax was paid at export, whereas unpaid-tax exports permit refund of input tax credit, not tax rebate. The rectification application seeking correction was noted bu
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =