Deemed export refunds for suppliers require recipient undertakings, with supply-wise limitation and cross-year claims permitted under GST.
Case-Laws
GST
Suppliers may claim refunds of tax on deemed exports when recipients have not availed input tax credit and furnish undertakings permitting the claims; both parties cannot claim refunds for the same supplies. Refund applications may combine tax periods across financial years. The two-year limitation is assessed for each supply by reference to the return relating to that supply, rather than the period entered in the application. Prior intimation in Form A is required for supplies to an export-oriented unit. An appellate order granting a refund against rejection is treated as an order under Section 54(5), and interest on refunds delayed beyond 60 days is governed by Section 56.
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