https://www.taxtmi.com/circulars?id=65524 Time limits for refund applications do not apply to refunds of excess electronic cash ledger balance; unjust enrichment certifications are not required for such refunds. TDS/TCS credited to electronic cash ledger is equivalent to cash and, if unutilized after discharging tax and other dues, is refundable as excess electronic cash ledger balance. For deemed export supplies, the relevant date for refund of tax paid is the date of the supplier's return relating to those deemed exports, regardless of who files the refund claim. en-us Wed, 17 Nov 2021 00:00:00 +0530 Mon, 25 Apr 2022 17:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=65524 Time limits for refund applications do not apply to refunds of excess electronic cash ledger balance; unjust enrichment certifications are not required for such refunds. TDS/TCS credited to electronic cash ledger is equivalent to cash and, if unutilized after discharging tax and other dues, is refundable as excess electronic cash ledger balance. For deemed export supplies, the relevant date for refund of tax paid is the date of the supplier's return relating to those deemed exports, regardless of who files the refund claim. Circulars GST - States Wed, 17 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=65524