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of <h1>Corrigendum to Circular No. 237/31/2024-GST: Refunds on pre-deposits allowed u/ss 107(6) and 112(8) in taxpayer appeals.</h1> The corrigendum to Circular No. 237/31/2024-GST, dated 15th October 2024, issued by the Ministry of Finance, clarifies that the restriction on refunds under section 150 of the Finance (No. 2) Act, 2024, does not apply to refunds of amounts paid as pre-deposits by taxpayers under section 107(6) or section 112(8) of the CGST Act. This exemption applies when appeals are decided in favor of the taxpayer. The correction ensures that taxpayers can receive refunds for pre-deposits when successful in appeal cases.
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