Tag Archives: PCK Cotton (P.) Ltd.

Manual consolidated refund application permitted for export ITC where online refiling facility was unavailable.

By | October 21, 2026

Manual consolidated refund application permitted for export ITC where online refiling facility was unavailable. Issue Whether an exporter who withdrew online refund applications for accumulated Input Tax Credit (ITC) and got the credit re-credited to the electronic credit ledger can be permitted to file a manual consolidated refund application under Rule 97A due to the… Read More »