CIRCULARS
|
Sr. No. |
Circular No. |
Subject |
|
1 |
Circular on Clarification on refund related issues |
CASE LAW
|
Authority |
One liner |
|
2022(02)LCX0052 Gujarat High Court MESSERS FILATEX INDIA LTD |
Refund claims for exports under LUT
involving duty-free imports must be adjudicated under Rule 89(4B) using
the input-output ratio method as clarified by the Principal
Commissioner; recovery of already sanctioned refunds without such
analysis is unjustified. |