https://www.taxtmi.com/article/detailed?id=9602 Refunds where tax was paid under the wrong tax head follow the interplay of Section 77 (CGST) and Section 19 (IGST): mischaracterised intra State or inter State supplies require cash refund claims and fresh deposits under the correct tax head with statutory waiver of interest for the fresh deposit. The author argues that, because refund procedure is expressly linked and interest is waived, the ordinary two year limitation should not bar such refunds and unjust enrichment need not be tested, though refunds are to be processed under the regular refund mechanism and Rule 89. en-us Mon, 28 Dec 2020 09:52:36 +0530 Mon, 28 Dec 2020 09:52:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9602 Refunds where tax was paid under the wrong tax head follow the interplay of Section 77 (CGST) and Section 19 (IGST): mischaracterised intra State or inter State supplies require cash refund claims and fresh deposits under the correct tax head with statutory waiver of interest for the fresh deposit. The author argues that, because refund procedure is expressly linked and interest is waived, the ordinary two year limitation should not bar such refunds and unjust enrichment need not be tested, though refunds are to be processed under the regular refund mechanism and Rule 89. Articles Goods and Services Tax - GST Mon, 28 Dec 2020 09:52:36 +0530 https://www.taxtmi.com/article/detailed?id=9602