https://www.taxtmi.com/caselaws?id=440665 The HC held that the petitioner's refund claim for unutilized ITC used in zero-rated supplies, initially filed under Clause 7(c), could not be rejected due to a technical error in categorizing a supplementary refund application. Since the petitioner had no option but to file the supplementary claim under a different category due to portal restrictions, the claim for the differential refund amount arising from an arithmetical error must be examined on merits. The court ruled that denial of a refund on mere technical grounds is impermissible when substantive conditions are met. The respondents were directed to accept manual submission of the refund application for the outstanding amount of Rs. 10,20,28,733/-. The petition was allowed. en-us Thu, 13 Jul 2023 00:00:00 +0530 Wed, 30 Jul 2025 14:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440665 The HC held that the petitioner's refund claim for unutilized ITC used in zero-rated supplies, initially filed under Clause 7(c), could not be rejected due to a technical error in categorizing a supplementary refund application. Since the petitioner had no option but to file the supplementary claim under a different category due to portal restrictions, the claim for the differential refund amount arising from an arithmetical error must be examined on merits. The court ruled that denial of a refund on mere technical grounds is impermissible when substantive conditions are met. The respondents were directed to accept manual submission of the refund application for the outstanding amount of Rs. 10,20,28,733/-. The petition was allowed. Case-Laws GST Thu, 13 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440665