Export of goods or services (including deemed exports):
In case of export of goods and! Or services outside India, on which export duty is not payable, then claims input of tax payments and refunds of taxes paid at the time of export.
In case of export of goods and! Or services outside India, on which export duty is payable, then avail input tax credit of duty paid input and export finished goods after payment of duty (using such input tax credit After) and thereafter claim exemption of duty paid on exports. A refund of unused input tax credit cannot be claimed.
Unused input tax credit refund: A refund of unused input tax credit can be claimed at the end of any tax period if the tax rate on the input is higher than the tax rate on the output.
Refund of manufacturing / production / tax-free supply, refund of tax paid on inputs used for manufacturing! Generation! Producing production-tax-free supplies.
Additional payments due to fault and inadvertence: Refund of excess payment of tax either accidentally or inadvertently resulted in overpayment of tax due to the government.
Final form of provisional assessment: When the assessee is entitled to a refund in the result of the order of final assessment.
Return for tax payment on transactions by United Nations bodies, CSD cantons, Para-military force canteen, etc. United Nations bodies, embassies, CSD canteens and paramilitary forces will be supplied to the canteens, which can later be claimed by them as refunds. The UN bodies, embassies, CSD canteens and paramilitary forces' canteens will be required to take a unique identification number and purchases made by them will be reflected in return for the supplier's external supply and may be given a refund of taxes.
Pre-deposit refund in case of appeal: Where the amount deposited by the appellant for appeal is required to be returned as a result of any order of the First Appellate Authority or the Appellate Tribunal.
Relevant date for retraction: To claim a refund, the application will be made within 2 years from the respective date. If the return of tax and interest has been paid under protest, then the 2-year limit will not apply.