{"id":74837,"date":"2026-01-21T08:49:22","date_gmt":"2026-01-21T03:19:22","guid":{"rendered":""},"modified":"2026-01-21T08:49:22","modified_gmt":"2026-01-21T03:19:22","slug":"refund-on-export-of-goods-remand-and-directed-deposit-before-fresh-adjudication-refund-treatment-limited-to-input-tax-credit","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74837","title":{"rendered":"Refund on export of goods: remand and directed deposit before fresh adjudication; refund treatment limited to input tax credit"},"content":{"rendered":"<p>Refund on export of goods: remand and directed deposit before fresh adjudication; refund treatment limited to input tax credit<br \/>Case-Laws<br \/>GST<br \/>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<\/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=96230\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Refund on export of goods: remand and directed deposit before fresh adjudication; refund treatment limited to input tax creditCase-LawsGSTDispute concerns refund treatment for exports where the tribunal finds refunds paid against taxes not actually discha<\/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-74837","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74837","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=74837"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74837\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74837"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74837"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74837"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}