https://www.taxtmi.com/caselaws?id=390448 Later GST circulars clarified that refund applications for input tax credit filed on the common portal before 26.09.2019 would continue under the earlier refund procedure and could be processed manually as before the new system was deployed. Where the online portal could not accept the application in the relevant category, the taxpayer's grievance was treated as addressed by that clarification. The refund claim was therefore to be considered in terms of the circular framework, and the department was directed to process the application accordingly. en-us Tue, 17 Dec 2019 00:00:00 +0530 Sat, 15 Mar 2025 13:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390448 Later GST circulars clarified that refund applications for input tax credit filed on the common portal before 26.09.2019 would continue under the earlier refund procedure and could be processed manually as before the new system was deployed. Where the online portal could not accept the application in the relevant category, the taxpayer's grievance was treated as addressed by that clarification. The refund claim was therefore to be considered in terms of the circular framework, and the department was directed to process the application accordingly. Case-Laws GST Tue, 17 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390448