https://www.taxtmi.com/highlights?id=87289 HC allowed the petitioner's refund claim, holding that the rejection of Rs. 1,678/- for July-September 2021 and Rs. 7,170/- for January-March 2022 quarters was improper. The court determined that the budgetary support calculation under the scheme was correctly applied, with entitlement calculated at 58% of central tax paid through cash ledger and 29% of IGST paid. The respondent was directed to release the inadmissible amounts in accordance with the notification dated 05.10.2017, effectively granting the petitioner's full refund claim. en-us Wed, 09 Apr 2025 07:42:31 +0530 Wed, 09 Apr 2025 07:42:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=87289 HC allowed the petitioner's refund claim, holding that the rejection of Rs. 1,678/- for July-September 2021 and Rs. 7,170/- for January-March 2022 quarters was improper. The court determined that the budgetary support calculation under the scheme was correctly applied, with entitlement calculated at 58% of central tax paid through cash ledger and 29% of IGST paid. The respondent was directed to release the inadmissible amounts in accordance with the notification dated 05.10.2017, effectively granting the petitioner's full refund claim. Highlights GST Wed, 09 Apr 2025 07:42:31 +0530 https://www.taxtmi.com/highlights?id=87289