https://www.taxtmi.com/caselaws?id=760363 Where a refund was withheld only because transitional input tax credit under the CGST Act was disallowed, later allowance of that credit on remand removed the statutory basis for withholding. The withheld amount then became payable with applicable interest, and no fresh refund application was required. The text also notes that the amount was not part of the separately sanctioned refund, but was retained solely due to the earlier credit disallowance. en-us Wed, 18 Sep 2024 00:00:00 +0530 Mon, 12 May 2025 22:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760363 Where a refund was withheld only because transitional input tax credit under the CGST Act was disallowed, later allowance of that credit on remand removed the statutory basis for withholding. The withheld amount then became payable with applicable interest, and no fresh refund application was required. The text also notes that the amount was not part of the separately sanctioned refund, but was retained solely due to the earlier credit disallowance. Case-Laws GST Wed, 18 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760363