https://www.taxtmi.com/caselaws?id=444416 Delhi HC allowed petition by remand in GST refund case involving unutilized Input Tax Credit under inverted duty structure. Petitioner's refund was denied due to supplier's incorrect HSN classification (6404 instead of 6406) despite correct 18% GST rate on PVC straps and supplier's acknowledgment certificate. Court noted inconsistent treatment by authorities - accepting one supplier's classification while rejecting others despite all charging correct GST rates. Matter remanded to Adjudicating Authority to reconsider petitioner's claim regarding ITC excess under Rule 36(4) CGST Rules, with liberty to produce supporting documents. en-us Fri, 06 Oct 2023 00:00:00 +0530 Mon, 21 Apr 2025 14:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444416 Delhi HC allowed petition by remand in GST refund case involving unutilized Input Tax Credit under inverted duty structure. Petitioner's refund was denied due to supplier's incorrect HSN classification (6404 instead of 6406) despite correct 18% GST rate on PVC straps and supplier's acknowledgment certificate. Court noted inconsistent treatment by authorities - accepting one supplier's classification while rejecting others despite all charging correct GST rates. Matter remanded to Adjudicating Authority to reconsider petitioner's claim regarding ITC excess under Rule 36(4) CGST Rules, with liberty to produce supporting documents. Case-Laws GST Fri, 06 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444416