Credit-note turnover adjustments preserve inverted-duty refunds, while ministerial re-computation does not constitute an impermissible appellate reman...
Revisional jurisdiction over export quota premium deductions requires both error and Revenue prejudice; a permissible assessment view cannot be displa...
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Refund of accumulated input tax credit under an inverted duty structure remains available where processed fabrics retain the same GST rate and credit accumulates from higher-taxed chemicals, dyes and consumables used in job-work processing. Circular No. 135/05/2020-GST concerns credit accumulation caused by a GST-rate reduction on the same goods and does not bar such refund claims. Once substantive refund eligibility is determined, an appellate direction for arithmetical recomputation merely implements that determination and is not a prohibited remand, provided the original authority cannot reconsider the merits. Refund orders allowing consequential recalculation were sustained.
Refund of accumulated input tax credit under an inverted duty structure remains available where processed fabrics retain the same GST rate and credit accumulates from higher-taxed chemicals, dyes and consumables used in job-work processing. Circular No. 135/05/2020-GST concerns credit accumulation caused by a GST-rate reduction on the same goods and does not bar such refund claims. Once substantive refund eligibility is determined, an appellate direction for arithmetical recomputation merely implements that determination and is not a prohibited remand, provided the original authority cannot reconsider the merits. Refund orders allowing consequential recalculation were sustained.
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