Refund of unutilized ITC inadmissible if goods exported out of India were subjected to export duty

In re Chowgule and Company Private Limited (GST AAAR Goa) In the instant case alo, the exported goods are specified in the Second Schedule to the Customs Tariff Act, 1975 as subjected to export duty; while by a Notification issued under Section 25 (1) of the Customs Act, the same were exempted. Hence, the ratio of and principles laid down in the above decisions is clearly applicable, whereby the goods have to be treated as falling within the criterion ‘ subject to export duty’. Furthermore, we observe that the phrase ‘subject to export duty1 is used in the proviso, without an...