{"id":74676,"date":"2025-12-29T08:56:35","date_gmt":"2025-12-29T03:26:35","guid":{"rendered":""},"modified":"2025-12-29T08:56:35","modified_gmt":"2025-12-29T03:26:35","slug":"reopening-alleged-erroneous-itc-refund-for-zero-rated-exports-after-appeal-order-barred-s-73-demand-notice-set-aside","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74676","title":{"rendered":"Reopening alleged erroneous ITC refund for zero-rated exports after appeal order barred; s.73 demand notice set aside"},"content":{"rendered":"<p>Reopening alleged erroneous ITC refund for zero-rated exports after appeal order barred; s.73 demand notice set aside<br \/>Case-Laws<br \/>GST<br \/>Whether the tax authority could reopen and seek recovery of an allegedly erroneous refund of input tax credit for zero-rated exports by issuing a demand-cum-show cause notice under s.73, despite a prior appellate order on the same refund, was the dominant issue. The court held that appellate orders attain finality and bind the parties under s.107(16) unless<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=95503\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Reopening alleged erroneous ITC refund for zero-rated exports after appeal order barred; s.73 demand notice set asideCase-LawsGSTWhether the tax authority could reopen and seek recovery of an allegedly erroneous refund of input tax credit for zero-rated e<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-74676","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74676","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=74676"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74676\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74676"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74676"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74676"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}