https://www.taxtmi.com/caselaws?id=768588 An eligible industrial unit under the budgetary support scheme was entitled to reimbursement only in accordance with the scheme's fixed calculation method, which provided for 58% of CGST paid through the cash ledger and 29% of IGST after input tax credit utilisation. Because eligibility was undisputed and the respondents had already sanctioned most of the claim, the unexplained rejection of the balance refund could not be sustained. The scheme required a reasoned computation based on its express terms, and an undisclosed or unsupported calculation could not curtail the admissible refund. The withheld amounts were therefore liable to be released. en-us Fri, 04 Apr 2025 00:00:00 +0530 Wed, 09 Apr 2025 07:42:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768588 An eligible industrial unit under the budgetary support scheme was entitled to reimbursement only in accordance with the scheme's fixed calculation method, which provided for 58% of CGST paid through the cash ledger and 29% of IGST after input tax credit utilisation. Because eligibility was undisputed and the respondents had already sanctioned most of the claim, the unexplained rejection of the balance refund could not be sustained. The scheme required a reasoned computation based on its express terms, and an undisclosed or unsupported calculation could not curtail the admissible refund. The withheld amounts were therefore liable to be released. Case-Laws GST Fri, 04 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768588