Refund of excess electronic cash ledger balance exempt from ordinary filing time limits and unjust enrichment certification requirements. The circular clarifies that the statutory time limit for refund applications does not apply to refunds of excess balance in the electronic cash ledger; unjust enrichment certification is not required for such refunds; TDS/TCS credits in the electronic cash ledger are equivalent to cash and unutilized balances may be refunded; and for deemed export refunds the relevant date is the date the supplier files the return relating to those supplies.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Refund of excess electronic cash ledger balance exempt from ordinary filing time limits and unjust enrichment certification requirements.
The circular clarifies that the statutory time limit for refund applications does not apply to refunds of excess balance in the electronic cash ledger; unjust enrichment certification is not required for such refunds; TDS/TCS credits in the electronic cash ledger are equivalent to cash and unutilized balances may be refunded; and for deemed export refunds the relevant date is the date the supplier files the return relating to those supplies.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
