https://www.taxtmi.com/forum/issue?id=116597 An inverted duty structure refund is claimable for domestic supplies of tractors where input tax rates exceed the output rate. Exports without GST allow refund of unutilized ITC including the inverted duty component; exports with IGST paid permit IGST refund but, per a proviso to Section 54(3), bar a duplicate inverted-duty refund on the same supplies. Administrative recourse suggested: representation to the GST Council or writ challenge in the High Court. en-us Tue, 04 Aug 2020 14:04:15 +0530 Thu, 23 Jan 2025 15:54:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=116597 An inverted duty structure refund is claimable for domestic supplies of tractors where input tax rates exceed the output rate. Exports without GST allow refund of unutilized ITC including the inverted duty component; exports with IGST paid permit IGST refund but, per a proviso to Section 54(3), bar a duplicate inverted-duty refund on the same supplies. Administrative recourse suggested: representation to the GST Council or writ challenge in the High Court. Discussion-Forum GST Tue, 04 Aug 2020 14:04:15 +0530 https://www.taxtmi.com/forum/issue?id=116597