https://www.taxtmi.com/caselaws?id=446125 The Madras HC dismissed a petition challenging a refund order under GST Act Section 54(3)(ii). The case involved wrongful payment of 18% IGST on inputs when the applicable rate was 5%, while the output product attracted 5% IGST. The court held that where input tax rate exceeds output tax rate, refund is permissible under the inverted duty structure provision. Since input duty was paid at 18% though chargeable at 5%, the taxpayer was entitled to refund with 9% per annum interest under Section 56 for the delay period. The court found no error in the authority's refund order. en-us Thu, 16 Nov 2023 00:00:00 +0530 Tue, 22 Apr 2025 11:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446125 The Madras HC dismissed a petition challenging a refund order under GST Act Section 54(3)(ii). The case involved wrongful payment of 18% IGST on inputs when the applicable rate was 5%, while the output product attracted 5% IGST. The court held that where input tax rate exceeds output tax rate, refund is permissible under the inverted duty structure provision. Since input duty was paid at 18% though chargeable at 5%, the taxpayer was entitled to refund with 9% per annum interest under Section 56 for the delay period. The court found no error in the authority's refund order. Case-Laws GST Thu, 16 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446125