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Goods and Service TaxArticle·15 April 2026

Recredit after limitation

By J the App

Executive Summary

This decision addresses a nuanced but critical transitional issue, whether excess duty paid on exports can be recovered when the primary rebate claim fails on limitation. 

The Court strikes a balance between finality of limitation and substantive entitlement, holding that while rebate claims may fail, the right to seek re-credit/refund under transitional provisions survives, subject to proper procedural invocation.



Issues for Determination

The core controversy evolved into a layered legal question:

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