Prospective Inverted Duty Restriction Cannot Deny Refund of ITC Accrued Prior to July 18, 2022
Prospective Inverted Duty Restriction Cannot Deny Refund of ITC Accrued Prior to July 18, 2022 Issue Whether the prospective restriction under Notification No. 09/2022-CTR and Circular No. 181/13/2022 can be applied to deny the refund of Input Tax Credit (ITC) accumulated under an inverted duty structure for periods prior to July 18, 2022, solely because… Read More »