https://www.taxtmi.com/circulars?id=66899 Amendment to the formula for refund of unutilised input tax credit on account of inverted duty structure is prospective and applies to refund applications filed on or after the amendment's effective date, with earlier applications processed under the prior formula. The separate restriction denying refunds for certain specified goods is also prospective and applies only to refund applications filed on or after the restriction's effective date, not to applications filed before that date. en-us Tue, 29 Nov 2022 00:00:00 +0530 Tue, 17 Oct 2023 17:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=66899 Amendment to the formula for refund of unutilised input tax credit on account of inverted duty structure is prospective and applies to refund applications filed on or after the amendment's effective date, with earlier applications processed under the prior formula. The separate restriction denying refunds for certain specified goods is also prospective and applies only to refund applications filed on or after the restriction's effective date, not to applications filed before that date. Circulars GST - States Tue, 29 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/circulars?id=66899