https://www.taxtmi.com/forum/issue?id=113168 A taxable person applied for cash refund of accumulated input credit from a tax rate difference and filed manually while the portal was down. Circular no. 17/2017 and Notification no. 55/2017 provide a manual refund procedure but only for exporters using LUT/bond without payment of IGST with unutilized input credit. Accumulation due to compensation cess requires that input tax credit of cess is available only if the cess is leviable on the final product; entitlement to refund of such cess depends on that condition. Time limits and documentary verification requirements are not resolved in the exchange. en-us Sat, 09 Dec 2017 18:39:40 +0530 Thu, 23 Jan 2025 15:55:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=113168 A taxable person applied for cash refund of accumulated input credit from a tax rate difference and filed manually while the portal was down. Circular no. 17/2017 and Notification no. 55/2017 provide a manual refund procedure but only for exporters using LUT/bond without payment of IGST with unutilized input credit. Accumulation due to compensation cess requires that input tax credit of cess is available only if the cess is leviable on the final product; entitlement to refund of such cess depends on that condition. Time limits and documentary verification requirements are not resolved in the exchange. Discussion-Forum GST Sat, 09 Dec 2017 18:39:40 +0530 https://www.taxtmi.com/forum/issue?id=113168