https://www.taxtmi.com/caselaws?id=293492 Under the budgetary support scheme, only tax actually paid in cash after exhaustion of available input tax credit on the prescribed quarterly basis was eligible for support. Tax paid under reverse charge was treated as payment of another person's liability and not as eligible cash tax for the scheme, so the refund claim on that basis was inadmissible. A claim based on the quarter-end balance of unutilized credit, including transitional credit, also failed because entitlement depended on the cash payment position after credit exhaustion for the relevant quarter. The rejection of the disputed refund claims was upheld. en-us Thu, 31 Jan 2019 00:00:00 +0530 Thu, 27 Feb 2025 15:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293492 Under the budgetary support scheme, only tax actually paid in cash after exhaustion of available input tax credit on the prescribed quarterly basis was eligible for support. Tax paid under reverse charge was treated as payment of another person's liability and not as eligible cash tax for the scheme, so the refund claim on that basis was inadmissible. A claim based on the quarter-end balance of unutilized credit, including transitional credit, also failed because entitlement depended on the cash payment position after credit exhaustion for the relevant quarter. The rejection of the disputed refund claims was upheld. Case-Laws GST Thu, 31 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293492