Tag Archives: PUNE BENCH

Clubbing Successive Tax Periods Across Financial Years and Deemed Export Refunds Are Fully Permissible

By | November 13, 2026

Clubbing Successive Tax Periods Across Financial Years and Deemed Export Refunds Are Fully Permissible Issue Whether a GST refund claim for deemed export supplies to an EOU can be rejected on the grounds of clubbing successive tax periods across financial years, limitation period miscalculations, alleged non-submission of Form A, or unproven dual refund claims by… Read More »