https://www.taxtmi.com/highlights?id=88035 HC allowed the petition, directing re-adjudication of ITC refund claims for February 2021 to February 2022. The court held that Notification No. 14/2022 is clarificatory and applies retroactively to all refund claims filed within two-year limitation under GST Act. The key directive mandates Respondent No. 2 to reassess refund applications within 12 weeks using amended Rule 89(5), ensuring petitioners receive legitimate refund without unjust governmental enrichment. en-us Sat, 03 May 2025 08:34:49 +0530 Wed, 28 May 2025 20:50:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=88035 HC allowed the petition, directing re-adjudication of ITC refund claims for February 2021 to February 2022. The court held that Notification No. 14/2022 is clarificatory and applies retroactively to all refund claims filed within two-year limitation under GST Act. The key directive mandates Respondent No. 2 to reassess refund applications within 12 weeks using amended Rule 89(5), ensuring petitioners receive legitimate refund without unjust governmental enrichment. Highlights GST Sat, 03 May 2025 08:34:49 +0530 https://www.taxtmi.com/highlights?id=88035