https://www.taxtmi.com/article/detailed?id=12959 Appellate reliance on a subordinate Circular conflicting with the statutory refund provision cannot sustain denial of accumulated input tax credit refunds; where the refund claim predated the Circular, the Circular is subordinate and repugnant to the refund mechanism and appellate decisions based solely on it must be set aside and remitted for fresh consideration under the statute. en-us Wed, 25 Sep 2024 17:22:19 +0530 Wed, 25 Sep 2024 17:22:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12959 Appellate reliance on a subordinate Circular conflicting with the statutory refund provision cannot sustain denial of accumulated input tax credit refunds; where the refund claim predated the Circular, the Circular is subordinate and repugnant to the refund mechanism and appellate decisions based solely on it must be set aside and remitted for fresh consideration under the statute. Articles Goods and Services Tax - GST Wed, 25 Sep 2024 17:22:19 +0530 https://www.taxtmi.com/article/detailed?id=12959