No you cannot claim refund from ECL on portal. As per section 54 CGST only on following condition you can claim refund
. Export of goods or services. • Supplies to SEZs units and developers • Deemed exports • Refund of taxes on purchase made by UN or embassies etc. • Refund arising on account of judgment, decree, order, or direction of the Appellate Authority, Appellate Tribunal, or any court. • Refund of accumulated Input Tax Credit on account of inverted duty structure • Refund of pre-deposit
Leave a Reply
Your are not logged in . Please login to post replies