Maharashtra Govt. issues clarification relating to certain refund related matters

Maharashtra Govt. issues clarification relating to refund, to ensure uniformity in implementation of provisions of law across field formations, modifies Trade Circular No. 22T of 2018 dated September 1, 2018; Requires manual submission of invoices basis which ITC has been availed along with the application for refund claim and a declaration of eligibility or otherwise of ITC availed against invoices related to claim period; In case of rejection of claim for refund o...