https://www.taxtmi.com/caselaws?id=290914 The Commissioner (Appeals) Central GST, Jaipur allowed appeals regarding refund of unutilized ITC for July-November 2017. The adjudicating authority incorrectly rejected re-credit of debited amounts when refund claims were partially rejected, without providing proper opportunity to present case. The order was set aside directing re-credit allowance while permitting department to recover ITC through appropriate legal action if proper documents were lacking. However, excess cash refunds sanctioned for September-October 2017 remained recoverable with interest, as cash refund and electronic re-credit are distinct processes. Appeals disposed favorably for appellant regarding re-credit rights. en-us Thu, 26 Dec 2019 00:00:00 +0530 Thu, 13 Mar 2025 14:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=290914 The Commissioner (Appeals) Central GST, Jaipur allowed appeals regarding refund of unutilized ITC for July-November 2017. The adjudicating authority incorrectly rejected re-credit of debited amounts when refund claims were partially rejected, without providing proper opportunity to present case. The order was set aside directing re-credit allowance while permitting department to recover ITC through appropriate legal action if proper documents were lacking. However, excess cash refunds sanctioned for September-October 2017 remained recoverable with interest, as cash refund and electronic re-credit are distinct processes. Appeals disposed favorably for appellant regarding re-credit rights. Case-Laws GST Thu, 26 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=290914