If am an exporter can I claim refund of RCM paid for GTA, Job work or any other ( Not the RCM of import of service ).
debora M
(BUSINESS DEVELOPMENT MANAGER)
(1697 Points)
Replied 29 October 2021
The Honorable Tribunal observed that as per Section 142(3) of GST Act, an assessee can file the application, claiming refund of the amount of CENVAT credit after the appointed day and that the said application shall be disposed of by the authorities in accordance with the erstwhile statute.
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