https://www.taxtmi.com/circulars?id=65558 Clarifies that "subsequently held" covers both taxpayer self reclassification and later determinations by tax authorities, permitting refund claims if the taxpayer pays the correct tax under the proper head and files the prescribed refund application within the time limit introduced by amendment to the refund rules; refunds are barred where tax has been adjusted by issuance of a credit note. en-us Mon, 07 Feb 2022 00:00:00 +0530 Sat, 30 Apr 2022 17:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=65558 Clarifies that "subsequently held" covers both taxpayer self reclassification and later determinations by tax authorities, permitting refund claims if the taxpayer pays the correct tax under the proper head and files the prescribed refund application within the time limit introduced by amendment to the refund rules; refunds are barred where tax has been adjusted by issuance of a credit note. Circulars GST - States Mon, 07 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/circulars?id=65558