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Refund under the inverted duty structure was denied by applying paragraph 2(2) of a circular restricting eligibility for refund applications filed after 13.07.2022. Relying on a coordinate bench ruling, the court held that paragraph 2(2) of Circular No. 181/13/2022-GST was ultra vires Section 54(3) of the CGST/GGST Act and violative of Article 14, and therefore could not govern refund adjudication; consequently, the impugned refund rejection and appellate order were quashed, the matter was remanded, and the proper officer was directed to reprocess the refund in accordance with law within 12 weeks. - HC
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