https://www.taxtmi.com/caselaws?id=399875 The Commissioner (Appeals) upheld the decision to reject the appellant's refund claim for Input Tax Credit on license fees paid to M/s Indian Oil Corporation. The rejection was based on the finding that the license fee did not qualify as an input under the CGST Act, thus not meeting the criteria for a refund under the relevant provisions. The appellant's challenge on various grounds was dismissed, emphasizing the importance of proper categorization of refund claims and compliance with legal provisions governing Input Tax Credit refunds. en-us Fri, 09 Oct 2020 00:00:00 +0530 Thu, 20 Mar 2025 12:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=399875 The Commissioner (Appeals) upheld the decision to reject the appellant's refund claim for Input Tax Credit on license fees paid to M/s Indian Oil Corporation. The rejection was based on the finding that the license fee did not qualify as an input under the CGST Act, thus not meeting the criteria for a refund under the relevant provisions. The appellant's challenge on various grounds was dismissed, emphasizing the importance of proper categorization of refund claims and compliance with legal provisions governing Input Tax Credit refunds. Case-Laws GST Fri, 09 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=399875