CBEC issues clarification on Refund of unutilised ITC of GST to exporters for Fabrics Inputs
The CBEC has issued a clarification regarding eligibility for refund of unutilised ITC of GST paid by Manufacturer Exporters of Fabrics, i.e. ITC of GST on Inputs in respect of fabrics manufactured and exported by him (other than the ITC of GST paid on capital goods), as under: