https://www.taxtmi.com/caselaws?id=764335 Retrospective amendment to Rule 89(5) of the CGST Rules, 2017 was applied to the refund formula by Notification No. 26/2018-Central Tax dated 13.06.2018, inserting the services component for refund computation. In light of that amended position and the parties' stand that the claim could be reconsidered under the revised law, liberty was granted to file a fresh refund application for examination under the retrospective amendment and other applicable requirements. The GST portal was also directed to be operated for that purpose, and the petition was disposed of accordingly. en-us Tue, 03 Sep 2024 00:00:00 +0530 Tue, 03 Jun 2025 17:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764335 Retrospective amendment to Rule 89(5) of the CGST Rules, 2017 was applied to the refund formula by Notification No. 26/2018-Central Tax dated 13.06.2018, inserting the services component for refund computation. In light of that amended position and the parties' stand that the claim could be reconsidered under the revised law, liberty was granted to file a fresh refund application for examination under the retrospective amendment and other applicable requirements. The GST portal was also directed to be operated for that purpose, and the petition was disposed of accordingly. Case-Laws GST Tue, 03 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764335