Circular on Manner of filing refund of unutilized ITC on account of export of electricity (dated -06.07.2022)-CBIC.
View PdfCircular on Manner of filing refund of unutilized ITC on account of export of electricity (dated -06.07.2022)-CBIC.
- In order to clarify various issues and procedure for filing of refund claim pertaining to export of electricity, the Board, in exercise of its powers conferred by section 168 (1) of the CGST Act, hereby prescribes the following procedure for filing and processing of refund of unutilised ITC on account of export of electricity, refer attachment for further details.
