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- Whether separate refund application is required to be filed for claim of integrated tax on export of goods ?
Whether separate refund application is required to be filed for claim of integrated tax on export of goods ?
TRT-2025-303
Issue Favourable to Tax Payer ?:- yes
Held - According to us, the issue raised in the petition is no longer res integra, and is covered by various judgments passed by this Court as well.....
TRT-2025-305
Issue Favourable to Tax Payer ?:- yes
Held - So far as Rule 96 of the CGST Rules, 2017 is concerned, the same raises a deeming fiction inasmuch as the shipping bills, which are submitte.....
