https://www.taxtmi.com/forum/issue?id=117771 A registered person who paid tax under the reverse charge on a supply that was exempt for small business recipients may claim refund where the tax was not lawfully leviable and the incidence was not passed on. Relevant refund heads include payments on supplies not taxable and amounts not borne by any other person. Arguments invoked include exemption wording tied to recipient turnover, constitutional limits on taxation, potential inapplicability of ordinary time bar where the payment was a deposit, and the need to contest any written refusal by directly addressing departmental reasons. en-us Sat, 22 Jan 2022 13:11:25 +0530 Thu, 23 Jan 2025 15:54:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117771 A registered person who paid tax under the reverse charge on a supply that was exempt for small business recipients may claim refund where the tax was not lawfully leviable and the incidence was not passed on. Relevant refund heads include payments on supplies not taxable and amounts not borne by any other person. Arguments invoked include exemption wording tied to recipient turnover, constitutional limits on taxation, potential inapplicability of ordinary time bar where the payment was a deposit, and the need to contest any written refusal by directly addressing departmental reasons. Discussion-Forum GST Sat, 22 Jan 2022 13:11:25 +0530 https://www.taxtmi.com/forum/issue?id=117771