TaxTMI 
TaxTMI 
Sir/Madam,
Is CA Certificate required, for the purpose of refund of ITC more than 2 lakhs, when the same is claimed due to appeal effect under GST Law.
REFUND OF APPEAL EFFECT
22 Jul 2022 
3 Replies 
3740 Views Asked by
CA certificate requirement may apply to refund of input tax credit on appeal to address unjust enrichment risk.
Whether a CA certificate is mandatory for refunds of input tax credit arising from appeals is contested: one view says refunds rest on maintained records and documentary verification, and the authority issues refund orders after examining applications and support; another invokes the anti enrichment safeguard, treating a CA certificate as necessary for substantial claims or where appellate orders leave entitlement unresolved to rebut unjust enrichment. (AI Summary)
Whether a CA certificate is mandatory for refunds of input tax credit arising from appeals is contested: one view says refunds rest on maintained records and documentary verification, and the authority issues refund orders after examining applications and support; another invokes the anti enrichment safeguard, treating a CA certificate as necessary for substantial claims or where appellate orders leave entitlement unresolved to rebut unjust enrichment. (AI Summary)