https://www.taxtmi.com/caselaws?id=438830 Karnataka HC allowed petition partially in GST refund case involving Advanced Authorization Scheme. Petitioner sought re-credit of Rs.52,44,57,242 to Electronic Credit Ledger after repatriating earlier refund with interest. Revenue rejected application citing Rule 96(10) CGST Rules contravention. HC found petitioner eligible for refund under Section 16(3)(a) IGST Act for zero-rated supplies without integrated tax payment. Court quashed rejection orders dated 22.04.2022, directing Deputy Commissioner Central Tax to reconsider application after personal hearing. Interest determination left to tax authority's consideration per law. en-us Thu, 23 Feb 2023 00:00:00 +0530 Thu, 17 Apr 2025 14:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438830 Karnataka HC allowed petition partially in GST refund case involving Advanced Authorization Scheme. Petitioner sought re-credit of Rs.52,44,57,242 to Electronic Credit Ledger after repatriating earlier refund with interest. Revenue rejected application citing Rule 96(10) CGST Rules contravention. HC found petitioner eligible for refund under Section 16(3)(a) IGST Act for zero-rated supplies without integrated tax payment. Court quashed rejection orders dated 22.04.2022, directing Deputy Commissioner Central Tax to reconsider application after personal hearing. Interest determination left to tax authority's consideration per law. Case-Laws GST Thu, 23 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438830