https://www.taxtmi.com/circulars?id=65569 The term "subsequently held" includes both taxpayer self reclassification and findings by tax officers or authorities; refunds are available if the taxpayer pays tax under the correct head and files the refund claim within two years from the date of payment under the correct head, with a transitional two year filing period for payments made before the notification. Refunds are not available where the liability was adjusted by issuance of a credit note. en-us Fri, 10 Dec 2021 00:00:00 +0530 Wed, 11 Feb 2026 15:59:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=65569 The term "subsequently held" includes both taxpayer self reclassification and findings by tax officers or authorities; refunds are available if the taxpayer pays tax under the correct head and files the refund claim within two years from the date of payment under the correct head, with a transitional two year filing period for payments made before the notification. Refunds are not available where the liability was adjusted by issuance of a credit note. Circulars GST - States Fri, 10 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=65569