https://www.taxtmi.com/caselaws?id=410027 The appeal was allowed as the appellant had paid excess tax, and the proper procedure for re-crediting the amount via Form PMT-03 was not followed. The proper officer was directed to process the refund in accordance with CGST Rules, re-crediting the excess tax to the Electronic Credit Ledger. en-us Mon, 12 Jul 2021 00:00:00 +0530 Wed, 26 Mar 2025 10:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410027 The appeal was allowed as the appellant had paid excess tax, and the proper procedure for re-crediting the amount via Form PMT-03 was not followed. The proper officer was directed to process the refund in accordance with CGST Rules, re-crediting the excess tax to the Electronic Credit Ledger. Case-Laws GST Mon, 12 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410027