https://www.taxtmi.com/caselaws?id=300243 The appellate authority upheld the rejection of refund claims for input services and capital goods under the amended Rule 89(5) and Section 54(3) of the CGST Act, 2017. The appeals were dismissed, affirming that refund of ITC on input services and capital goods is not admissible under the inverted duty structure. en-us Tue, 19 Jan 2021 00:00:00 +0530 Fri, 21 Mar 2025 18:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=300243 The appellate authority upheld the rejection of refund claims for input services and capital goods under the amended Rule 89(5) and Section 54(3) of the CGST Act, 2017. The appeals were dismissed, affirming that refund of ITC on input services and capital goods is not admissible under the inverted duty structure. Case-Laws GST Tue, 19 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=300243