Advance ruling on refund of unutilised input tax credit for inverted duty structure: application rejected as out of scope and inadmissible

Advance ruling on refund of unutilised input tax credit for inverted duty structure: application rejected as out of scope and inadmissible
Case-Laws
GST
Advance ruling sought on eligibility for refund of unutilised input tax credit arising from an inverted duty structure for manufacture and outward supply of cotton yarn; AAR holds that refund query falls outside the enumerated matters under the provision governing advance rulings and is therefore not maintainable, resulting in rejection

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