Facts: During the search, the Company was compelled to deposit Rs. 100 through the cash ledger. Subsequently, the SCN has proposed a liability of only Rs. 10.
Issue: Whether the excess amount of Rs. 90 can be claimed as a refund under the category “Any Other”, and the refund application in Form RFD-01 is required to be filed online ? or there is any other prescribed process?
Excess GST deposit of ?90 during search refundable; payments without adjudication unlawful and cannot be retained During a GST search, a taxpayer was forced to deposit Rs.100 but the eventual show-cause notice reflected only Rs.10 liability; the issue raised is whether the Rs.90 excess can be refunded (and whether Form RFD-01 online under 'Any Other' is required). Forum responses state amounts paid under protest during search are not valid tax adjudications and are refundable; deposits made without SCN/adjudication are unlawful and cannot be retained by the department; even a written voluntary payment does not validate such recoveries. (AI Summary)
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