https://www.taxtmi.com/circulars?id=65349 Clarification treats "subsequently held" as including taxpayer-initiated reclassification and officer-led reclassification; refunds are available if the taxpayer pays tax under the correct head and files within two years from payment under that head (or, for pre-amendment payments, within two years from the amendment's commencement). Pending or disposed applications are governed by the amended rule; refunds are not available where tax was adjusted by issuance of a credit note. en-us Thu, 07 Oct 2021 00:00:00 +0530 Tue, 18 Jan 2022 12:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=65349 Clarification treats "subsequently held" as including taxpayer-initiated reclassification and officer-led reclassification; refunds are available if the taxpayer pays tax under the correct head and files within two years from payment under that head (or, for pre-amendment payments, within two years from the amendment's commencement). Pending or disposed applications are governed by the amended rule; refunds are not available where tax was adjusted by issuance of a credit note. Circulars GST - States Thu, 07 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=65349