https://www.taxtmi.com/caselaws?id=765625 HC allowed the writ, set aside the remand order and directed grant of the refund with statutory interest. The court upheld the Appellate Authority's finding that non-wovens of manmade filament are classifiable under Chapter 56 (heading 5603) attracting 12% GST, not 18%, and found the revenue's contention and burden-shifting unsustainable. The HC held no fresh remand was required since the legal position favored the appellant and the Single Bench's remand direction was quashed. en-us Wed, 22 Jan 2025 00:00:00 +0530 Wed, 05 Nov 2025 14:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765625 HC allowed the writ, set aside the remand order and directed grant of the refund with statutory interest. The court upheld the Appellate Authority's finding that non-wovens of manmade filament are classifiable under Chapter 56 (heading 5603) attracting 12% GST, not 18%, and found the revenue's contention and burden-shifting unsustainable. The HC held no fresh remand was required since the legal position favored the appellant and the Single Bench's remand direction was quashed. Case-Laws GST Wed, 22 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765625