CBIC clarifies inter alia scope of Rule 96 restriction, refund against service exports / SEZ supplies

CBIC issues clarifications on 7 refund related issues, inter alia explains the scope of restriction imposed under Rule 96(10) of CGST Rules regarding non-availment of benefit of certain specified Notifications; States that such restriction is to “ensure that the exporter does not utilize the input tax credit availed on other domestic supplies received for making the payment of integrated tax on export of goods”; However, same is not applicable to an exporter who - (i) pro...