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1. Export of Goods and Software – Realisation and Repatriation of export proceeds – Liberalisation . - Cir. No. 40 Dated: November 1, 2011

2. Refund of Customs duties paid at the time of assessment - goods short shipped - Since the goods under question were not exported, there is no relevance in bringing into...

3. Recovery of Duty drawback - period for realization of export proceeds - The High court acknowledges the prima facie evidence provided by the petitioner, indicating...

4. Relaxation of Realisation and Repatriation of exports proceeds extended from September 30, 2011 to September 30, 2012

5. Export of goods - there is no condition that in respect of the goods exported, the export proceeds must be received within any stipulated period - the condition...

6. Refund of GST - BRC / FIRC for export of goods - insistence on proof of realization of export proceeds for processing of refund claims related to export of goods has not...

7. The High Court held that the petitioner is entitled to refund of unutilized Input Tax Credit (ITC) on export of goods u/s 16(3) of the Integrated Goods and Services Tax...

8. Rebate claim for refund of service tax rejected - Export of consignment of garnets extracted from illegally mined sea sand - Export incentives not granted for proceeds...

9. Seeking provisional release of goods - Classification of imported goods - Naphtha - the respondent No.1 is permitted to proceed with the re-export of the goods on the...

10. Export Data Processing and Monitoring System (EDPMS) - Issuance of Electronic Bank Realisation Certificate (eBRC) - FEMA

11. DFIA - request may be made to concerned Regional Authority within a period of twelve months from the date of export or six months (or additional time allowed by RBI for...

12. Penalty imposed on directors for contravening Export regulations under FEMA due to non-realization of export proceeds. No documentary evidence provided to support claims...

13. Period within which export value of goods/software/ services to be realised - Regulation 9 of the Foreign Exchange Management (Export of Goods and Services) Regulations,...

14. Recovery of refund of unutilised input tax credit or integrated tax paid on export of goods where export proceeds not realised - Rule 96B of the Central Goods and...

15. Export of services - foreign exchange - Revenue was of the view that since the dividends have been repatriated and since dividends arise out of the appellant company’s...