https://www.taxtmi.com/article/detailed?id=9995 A refund of unutilized input tax credit under the refund provision is available when the tax rate on input supplies exceeds the tax rate on output supplies. An administrative circular denying refunds where input and output supplies are identical, even if the input rate is higher, conflicts with the clear statutory text and must be disregarded, preserving refund entitlement in such rate-comparison situations. en-us Tue, 14 Sep 2021 11:04:27 +0530 Tue, 14 Sep 2021 11:04:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9995 A refund of unutilized input tax credit under the refund provision is available when the tax rate on input supplies exceeds the tax rate on output supplies. An administrative circular denying refunds where input and output supplies are identical, even if the input rate is higher, conflicts with the clear statutory text and must be disregarded, preserving refund entitlement in such rate-comparison situations. Articles Goods and Services Tax - GST Tue, 14 Sep 2021 11:04:27 +0530 https://www.taxtmi.com/article/detailed?id=9995