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1[Rule 97 Consumer Welfare Fund (1) All amounts of duty/central tax/ integrated tax /Union territory tax/cess and income from investment along with other monies specified in sub-section (2) of section 12C of...

1[Rule 96B Recovery of refund of unutilised input tax credit or integrated tax paid on export of goods where export proceeds not realised (1) Where any refund of unutilised input...

1[Rule 96A 5[Export] of goods or services under bond or Letter of Undertaking (1) Any registered person availing the option to supply goods or services for export without payment of...

Rule 96 Refund of integrated tax paid on goods 3[or services] exported out of India (1) The shipping bill filed by 4[an exporter of goods] shall be deemed to be an...

2[Omitted]   ***************************************************************************************** Notes 1. Inserted vide Notification No. 31/2019 – Central Tax dated 28-06-2019 w.e.f. 01-07-2019 2. Omitted Vide Notification No 14/2022 dated 05.07.2022 w e f 01.07.2019 before it was...

Rule 95 Refund of tax to certain persons 1[(1) Any person eligible to claim refund of tax paid by him on his inward supplies as per notification issued under section 55 shall...

Rule 94 Order sanctioning interest on delayed refunds 2[(1)] Where any interest is due and payable to the applicant under section 56, the proper officer shall make an order along...

Rule 93 Credit of the amount of rejected refund claim (1) Where any deficiencies have been communicated under sub-rule (3) of rule 90, the amount debited under sub-rule (3) of...

Rule 92 Order sanctioning refund (1) Where, upon examination of the application, the proper officer is satisfied that a refund under sub-section (5) of section 54 is due and payable...

Rule 91 Grant of provisional refund (1) The provisional refund in accordance with the provisions of sub-section (6) of section 54 shall be granted subject to the condition that the...