https://www.taxtmi.com/caselaws?id=291188 The appeal against tax orders under the APGST Act, 2017 disputing the levy of tax was dismissed. The pharmaceutical company sought a refund under CGST, which was partially rejected by the Assessing Authority due to a discrepancy in the claim related to Central Excise Credit. The A.A. maintained that excess credit under Central Excise should be claimed through Tran-01 and not as a refund under the GST Act. The rejection was found legally sustainable based on Circular No. 37/11/2018-GST, leading to the confirmation of the tax levy and dismissal of the appeal. en-us Thu, 16 May 2019 00:00:00 +0530 Fri, 07 Mar 2025 18:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=291188 The appeal against tax orders under the APGST Act, 2017 disputing the levy of tax was dismissed. The pharmaceutical company sought a refund under CGST, which was partially rejected by the Assessing Authority due to a discrepancy in the claim related to Central Excise Credit. The A.A. maintained that excess credit under Central Excise should be claimed through Tran-01 and not as a refund under the GST Act. The rejection was found legally sustainable based on Circular No. 37/11/2018-GST, leading to the confirmation of the tax levy and dismissal of the appeal. Case-Laws GST Thu, 16 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=291188