Maharashtra notifies manual filing & processing of refunds against deemed exports, inverted duty

Maharashtra Govt. notifies procedure for manual filing and processing of refund claim on account of inverted duty structure and deemed exports on monthly or quarterly basis, as the case may be; In case of inverted duty structure, inter alia states that refund of accumulated ITC shall be available except against – (i) supplies of goods notified in Notification No. 5/2017-State Tax (Rate) as amended viz. corduroy fabrics, woven fabrics, rail locomotives and coaches, (ii) supp...