https://www.taxtmi.com/forum/issue?id=119451 Section 54(8)(e) lists specified categories where refunds are permitted (electronic cash ledger balances, illegal or unconstitutional levies, double payments, mistaken payments, retrospective notification effects, and order cancellations). By contrast, refund of balances in the electronic credit ledger as input tax credit is generally not allowed; unutilised ITC refunds are restricted to instances contemplated in Section 54(3) (notably zero-rated supplies and accumulation from higher input rates) and must be read with Section 16(1) and Section 49 conditions, with unjust enrichment and factual precedents affecting eligibility. en-us Sun, 08 Dec 2024 22:33:42 +0530 Fri, 24 Jan 2025 10:40:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119451 Section 54(8)(e) lists specified categories where refunds are permitted (electronic cash ledger balances, illegal or unconstitutional levies, double payments, mistaken payments, retrospective notification effects, and order cancellations). By contrast, refund of balances in the electronic credit ledger as input tax credit is generally not allowed; unutilised ITC refunds are restricted to instances contemplated in Section 54(3) (notably zero-rated supplies and accumulation from higher input rates) and must be read with Section 16(1) and Section 49 conditions, with unjust enrichment and factual precedents affecting eligibility. Discussion-Forum GST Sun, 08 Dec 2024 22:33:42 +0530 https://www.taxtmi.com/forum/issue?id=119451