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Refund of Input Tax Credit Query

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(Querist)
06 March 2024 Whether refund of same ITC can be claimed under both the scenarios
1)Inverted Tax structure
2)Unutilized ITC on account of Zero rated sales(Exports)
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
06 March 2024 Yes, ITC refund can be claimed under both the scenarios.

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