https://www.taxtmi.com/forum/issue?id=119298 Taxpayer paid tax via DRC-03 to correct an ITC mismatch; the assessing officer accepted facts in assessment but in the refund proceeding treated the DRC-03 deposit as a voluntary payment not constituting excess tax eligible for refund under the statutory refund mechanism. The practical remedies are to check whether a deficiency memo or show-cause notice was issued, refile RFD-01 under the assessment-related category with the assessment order, or respond to a show-cause and, if rejected, pursue appeal or writ remedies; similar judicial decisions have ordered refunds. en-us Tue, 10 Sep 2024 16:46:55 +0530 Fri, 24 Jan 2025 10:40:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119298 Taxpayer paid tax via DRC-03 to correct an ITC mismatch; the assessing officer accepted facts in assessment but in the refund proceeding treated the DRC-03 deposit as a voluntary payment not constituting excess tax eligible for refund under the statutory refund mechanism. The practical remedies are to check whether a deficiency memo or show-cause notice was issued, refile RFD-01 under the assessment-related category with the assessment order, or respond to a show-cause and, if rejected, pursue appeal or writ remedies; similar judicial decisions have ordered refunds. Discussion-Forum GST Tue, 10 Sep 2024 16:46:55 +0530 https://www.taxtmi.com/forum/issue?id=119298