TaxTMI 
TaxTMI 
What will be the kind of refund can be claimed as per Section 54(8)(e) of CGST ACT 2017?
Can we claim excess credit balance available in the Electronic Credit Ledger can be applied for refund as per the above section?
Please clarify.
Refund as per section 54(8)(e) of CGST ACT 2017
08 Dec 2024 
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Refund of Input Tax Credit restricted to specified circumstances; electronic credit ledger balances are generally not refundable.
Section 54(8)(e) lists specified categories where refunds are permitted (electronic cash ledger balances, illegal or unconstitutional levies, double payments, mistaken payments, retrospective notification effects, and order cancellations). By contrast, refund of balances in the electronic credit ledger as input tax credit is generally not allowed; unutilised ITC refunds are restricted to instances contemplated in Section 54(3) (notably zero-rated supplies and accumulation from higher input rates) and must be read with Section 16(1) and Section 49 conditions, with unjust enrichment and factual precedents affecting eligibility. (AI Summary)
Section 54(8)(e) lists specified categories where refunds are permitted (electronic cash ledger balances, illegal or unconstitutional levies, double payments, mistaken payments, retrospective notification effects, and order cancellations). By contrast, refund of balances in the electronic credit ledger as input tax credit is generally not allowed; unutilised ITC refunds are restricted to instances contemplated in Section 54(3) (notably zero-rated supplies and accumulation from higher input rates) and must be read with Section 16(1) and Section 49 conditions, with unjust enrichment and factual precedents affecting eligibility. (AI Summary)