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Applicant though eligible to claim for refund of inverted duty structure under Section 54 (3) of the CGST Act

Shanti Prime Publication Pvt. Ltd.

Input Tax Credit — Section 95 says that, the term 'advance ruling' means a decision provided by this authority to the applicant on matters or questions specified in sub-section 2 of Section 97, in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the applicant and the method of calculation of refund is not covered therein. Daewoo-TPL JV, In Re… [2019] 11 TAXLOK.COM 098 (AAR-Maharashtra)