https://www.taxtmi.com/caselaws?id=293514 The Commissioner rejected all four appeals challenging refund claims under GST for pharmaceutical products, upholding the Sanctioning Authority's decisions. The judgment affirmed the calculation method of refunds under Rule 89(5) of CGST Rules, clarified the limited applicability of Circular No. 59/33/2018-GST to post-issuance claims, and noted the unavailability of cross-utilization of input tax credit at the relevant time. It emphasized the Sanctioning Authority's correct interpretation and application of CGST law provisions in approving refund claims, ultimately dismissing the appeals. en-us Thu, 13 Jun 2019 00:00:00 +0530 Sat, 08 Mar 2025 13:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293514 The Commissioner rejected all four appeals challenging refund claims under GST for pharmaceutical products, upholding the Sanctioning Authority's decisions. The judgment affirmed the calculation method of refunds under Rule 89(5) of CGST Rules, clarified the limited applicability of Circular No. 59/33/2018-GST to post-issuance claims, and noted the unavailability of cross-utilization of input tax credit at the relevant time. It emphasized the Sanctioning Authority's correct interpretation and application of CGST law provisions in approving refund claims, ultimately dismissing the appeals. Case-Laws GST Thu, 13 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293514