Advance Ruling — The applicant, seeking an advance ruling in respect of the following question:
Section 54(3)(ii) allows the refund of credit accumulated on account of rate of tax on inputs being higher than the rate of tax on output supplies. Since we are providing the parts to railway supplies, does the notification No. 5/2017 - Central Tax (Rate) dated 28.06.2017 which bars the refund, applicable to our part supplied?
The request of the applicant to withdraw the application voluntarily and unconditionally is hereby allowed, without going into the merits or detailed facts of the case.
— DTL Ancillaries Limited, In Re… [2020] 20 TAXLOK.COM 091 (AAR-Maharashtra)