14 April 2017
For Deemed Export Supply to EOU tax is required to pay and Claim of Refund is done by Receipient of Goods but in case Recipient say that we will not take ITC of tax and you can claim the Refund of Tax paid is it possibile in GST.
15 April 2017
When goods are supplied to EOU, refund is granted by DGFT as refund of terminal excise duty. I am of the view that such facility shall be continued even under GST regime.
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