https://www.taxtmi.com/article/detailed?id=10806 CBIC guidance clarifies that the amended refund computation under Rule 89(5) and restrictions on refunds for specified goods apply prospectively to refund applications filed after their respective operative dates, while refund claims filed earlier follow the prior rule. Detailed procedures require jurisdictional officers to verify TRAN 1/TRAN 2 claims using declarations and back office data, reject unchanged repeat filings after hearing, and issue reasoned orders quantifying transitional credit for upload to the common portal within prescribed timelines. en-us Mon, 14 Nov 2022 10:53:40 +0530 Mon, 14 Nov 2022 10:53:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10806 CBIC guidance clarifies that the amended refund computation under Rule 89(5) and restrictions on refunds for specified goods apply prospectively to refund applications filed after their respective operative dates, while refund claims filed earlier follow the prior rule. Detailed procedures require jurisdictional officers to verify TRAN 1/TRAN 2 claims using declarations and back office data, reject unchanged repeat filings after hearing, and issue reasoned orders quantifying transitional credit for upload to the common portal within prescribed timelines. Articles Goods and Services Tax - GST Mon, 14 Nov 2022 10:53:40 +0530 https://www.taxtmi.com/article/detailed?id=10806