TMI BlogRefund of Input Tax Credit - export sales - zero rated sales - delay in filing of Form W - The strict...Refund of Input Tax Credit - export sales - zero rated sales - delay in filing of Form W - The strict application of the timelines under the Act will not be applicable, particularly, in a situation where the assessee concerned, is otherwise entitled in law, to the same. The filing of the form claiming refund cannot be equated to claim of ITC itself which would have an impact on the quantification of turnover itself. - HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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