https://www.taxtmi.com/forum/issue?id=116253 The core dispute is whether the relevant date for refund of tax paid to a wrong tax head is the date of payment under the wrong head or the later date when tax is paid under the correct head. Opinions diverge: a strict reading of Section 54 and its Explanation treats the date of payment in the wrong head as the start of the two year limitation, producing a time bar; alternative arguments view Sections 77/19 and Rule 89 as enabling refund without that temporal restriction, permitting contestation before authorities. en-us Fri, 01 May 2020 15:35:02 +0530 Thu, 23 Jan 2025 15:54:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=116253 The core dispute is whether the relevant date for refund of tax paid to a wrong tax head is the date of payment under the wrong head or the later date when tax is paid under the correct head. Opinions diverge: a strict reading of Section 54 and its Explanation treats the date of payment in the wrong head as the start of the two year limitation, producing a time bar; alternative arguments view Sections 77/19 and Rule 89 as enabling refund without that temporal restriction, permitting contestation before authorities. Discussion-Forum GST Fri, 01 May 2020 15:35:02 +0530 https://www.taxtmi.com/forum/issue?id=116253