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 Cust

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