https://www.taxtmi.com/caselaws?id=440259 After a refund claim for input tax credit on zero-rated supplies had been partly allowed in appeal, the authorities could not withhold implementation by raising a fresh deficiency objection or demanding further supporting documents. The appellate proceedings were treated as a continuation of the original claim, so the taxpayer was not required to file a repeat refund application or furnish a fresh undertaking once entitlement had already been determined. The related request in Form GST PMT-03 also had to be processed, and the refund accepted in appeal was to be sanctioned with applicable interest. en-us Fri, 07 Jul 2023 00:00:00 +0530 Thu, 17 Apr 2025 17:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440259 After a refund claim for input tax credit on zero-rated supplies had been partly allowed in appeal, the authorities could not withhold implementation by raising a fresh deficiency objection or demanding further supporting documents. The appellate proceedings were treated as a continuation of the original claim, so the taxpayer was not required to file a repeat refund application or furnish a fresh undertaking once entitlement had already been determined. The related request in Form GST PMT-03 also had to be processed, and the refund accepted in appeal was to be sanctioned with applicable interest. Case-Laws GST Fri, 07 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440259