https://www.taxtmi.com/caselaws?id=768585 The HC allowed the petition challenging rejection of budgetary support refund claims. The court found that under the Budgetary Support Scheme, eligible manufacturing units are entitled to support calculated at 58% of central tax paid through cash ledger and 29% of IGST after input tax credit utilization. The respondent authority erroneously rejected Rs. 2,195 of the petitioner's claim for quarter January-March 2022 without proper justification. The court held the rejection contrary to notification dated 05.10.2017 and directed the authority to release the wrongfully rejected amount. en-us Fri, 04 Apr 2025 00:00:00 +0530 Thu, 05 Jun 2025 19:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768585 The HC allowed the petition challenging rejection of budgetary support refund claims. The court found that under the Budgetary Support Scheme, eligible manufacturing units are entitled to support calculated at 58% of central tax paid through cash ledger and 29% of IGST after input tax credit utilization. The respondent authority erroneously rejected Rs. 2,195 of the petitioner's claim for quarter January-March 2022 without proper justification. The court held the rejection contrary to notification dated 05.10.2017 and directed the authority to release the wrongfully rejected amount. Case-Laws GST Fri, 04 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768585