https://www.taxtmi.com/caselaws?id=760442 The HC set aside the order by the Joint Commissioner (Appeals) denying refunds and directed the respondents to refund the claimed amounts to the petitioner within four weeks. The decision was based on amendments to Section 50 of the CGST Act, 2017, clarifying that no interest was payable on excess credit availed and reversed. No costs were imposed, acknowledging the respondents' fair approach. All parties were instructed to comply with the directive for refund based on an authenticated copy of the order. en-us Wed, 16 Oct 2024 00:00:00 +0530 Thu, 17 Oct 2024 12:36:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760442 The HC set aside the order by the Joint Commissioner (Appeals) denying refunds and directed the respondents to refund the claimed amounts to the petitioner within four weeks. The decision was based on amendments to Section 50 of the CGST Act, 2017, clarifying that no interest was payable on excess credit availed and reversed. No costs were imposed, acknowledging the respondents' fair approach. All parties were instructed to comply with the directive for refund based on an authenticated copy of the order. Case-Laws GST Wed, 16 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760442