https://www.taxtmi.com/caselaws?id=764650 Refund of surplus TDS/TCS lying in the electronic cash ledger must be examined under the GST refund scheme when a later circular clarifies that such refund is permissible under section 54(1) read with section 49(6) of the CGST Act, 2017. Where refund was earlier rejected on unjust enrichment grounds, the prior rejection requires reconsideration in light of the subsequent clarification, and the claim cannot be treated as finally concluded without fresh examination. en-us Wed, 18 Dec 2024 00:00:00 +0530 Wed, 15 Jan 2025 07:36:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764650 Refund of surplus TDS/TCS lying in the electronic cash ledger must be examined under the GST refund scheme when a later circular clarifies that such refund is permissible under section 54(1) read with section 49(6) of the CGST Act, 2017. Where refund was earlier rejected on unjust enrichment grounds, the prior rejection requires reconsideration in light of the subsequent clarification, and the claim cannot be treated as finally concluded without fresh examination. Case-Laws GST Wed, 18 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764650