Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
GST - Highlights / Catch Notes

Home Highlights June 2023 Year 2023 This

Refund of ITC on export of goods - Petitioner repeatedly ...

GST

June 16, 2023

Refund of ITC on export of goods - Petitioner repeatedly followed-up with the Department - copy of the said refund rejection order is not available in the record of the Department. Admittedly, no opportunity of hearing has been granted to the Petitioner before passing of the purported order of rejection of refund. - Sunch order is non-est in the eye of law being a non-existing order - Matter restored back for fresh adjudication - HC

View Source

 


 

You may also like:

  1. Manner of filing refund of unutilized ITC on account of export of electricity - CGST - Circulars

  2. Refund of input tax credit (ITC) - Export - since the Petitioner is held to be entitled for refund of ITC and as such no prejudice will be caused to them, if they would...

  3. Refund of IGST - Restoration / Re-credit to the ITC ledger - payment of IGST on exports, and thereafter claimed refund of such IGST on exports - It cannot be that for...

  4. Refund of the unutilized Input Tax Credit (ITC) - Export of goods - rejection on the ground that the supplier has issued fake invoices - genuineness of the purchase -...

  5. Refund of ITC - Export Sales - case of Revenue is that the petitioner should have applied for refund under Section 18(3) of the TNVAT Act, within 180 days by filing Form...

  6. Refund of IGST - Refund to the SEZ when it is not required to actually fulfill the supplier’s obligation as has been reiteratively contended before this Court - Refund...

  7. Refund claim - deemed exports - The specific inclusion of clause (1A) in Rule 5 bid clearly shows the legislative intent to allow refund facility to actual physical...

  8. Refund of IGST paid on exports and Export under Bond scheme - refund of unutilised input tax credit (ITC) or IGST paid - For the option (b), the shipping bill filed by...

  9. Procedure relating to sanction, post-audit and review of refund claims - Guidelines issued to ensure uniformity in issuance of speaking order for refund - Details...

  10. Refund of IGST paid on exports and Export under Bond scheme - unutilised input tax credit (ITC) - Application for refund shall be filed only after the export manifest or...

  11. 100% EOU - Refund of service tax paid - When the appellant has exported the goods paying service tax on the services availed for exporting the goods, the department...

  12. Re-import of goods - Claim of exemption from customs duty - Whether the original export was under the claim of refund of IGST? - Appellant claimed that at the time of...

  13. Refund of IGST - goods exported out of India - zero rated supplies - misdeclaration of description/value before allowing export - The reluctance on the part of the...

  14. Refund - BCD - import from Japan - duty was paid at the time of import but refund claimed subsequently after obtaining certified copy of certificate of origin - The...

  15. Refund of IGST on goods exported - The High court found the denial of the IGST refund, based on the administrative discrepancies between the ICEGATE and GST Common...

 

Quick Updates:Latest Updates