Refund claim not to be rejected when refund application filed under wrong category

Refund claim not to be rejected when refund application filed under wrong category https://www.taxtmi.com/article/detailed?id=12374 Refund claims filed under an incorrect category should not be rejected solely on that ground; the administrative circular's enumerated categories are not exhaustive and do not displace the broader statutory refund provision that allows refund of tax or interest when claims are timely. Rejection must be supported by adequate reasons; absent such reasons, the claim requires fresh consideration under the statutory refund framework, including assessment of transitional input tax credit entitlements. en-us Wed, 28 Feb 2024 10:20:14 +0530 Wed, 28 Feb 2024 10:20:14 +0530 TaxTMI RSS Generator Refund claim not to be rejected when refund application filed under wrong category https://www.taxtmi.com/article/detailed?id=12374 Refund claims filed under an incorrect category should not be rejected solely on that ground; the administrative circular's enumerated categories are not exhaustive and do not displace the broader statutory refund provision that allows refund of tax or interest when claims are timely. Rejection must be supported by adequate reasons; absent such reasons, the claim requires fresh consideration under the statutory refund framework, including assessment of transitional input tax credit entitlements. Articles Goods and Services Tax - GST Wed, 28 Feb 2024 10:20:14 +0530 https://www.taxtmi.com/article/detailed?id=12374