Chowgule and Company Private Limited ., In re
- Court:
- Appellate Authority for Advance Ruling
- Bench:
- Goa
- Date:
- February 2, 2020
- Type:
- Advance Ruling
- Members:
- Bandekar, Seshagiri Rao
Subject
Refund of ITC is not permitted in cases where the goods exported are subjected to export duty, irrespective of whether the export duty is at a nil rate. AAR ruling upheld.
Summary
The appeal revolves around the appellant's claim for a refund of unutilised input tax credit (ITC) concerning the export of services. The key points of determination by the authority include: - **Claim for Refund**: The appellant argued eligibili…
Judgement
FULL TEXT OF THE ORDER OF AUTHORITY FOR APPELLATE ADVANCE RULING, GOA under Section 101 of the Central Goods and Services Tax Act, 2017 and the Goa Goods and Services Tax Act, 2017) Unless mention is specifically made, reference to provisions under Central Goods and Services Tax Act, 2017 would also mean as a reference to the same provisions under Goa Goods and Services Tax Act, 2017.…