https://www.taxtmi.com/forum/issue?id=120060 Where tax paid voluntarily via Form GST DRC 03 is later found excessive due to an officer's arithmetical error, the correct remedy is a refund claim under Section 54(1) read with Rule 89 by filing Form GST RFD 01, supported by DRC 03 payment proof, computation of the error, search/seizure records and declarations to address unjust enrichment, filed within the statutory limitation period. en-us Tue, 27 May 2025 15:14:25 +0530 Sat, 31 May 2025 10:19:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120060 Where tax paid voluntarily via Form GST DRC 03 is later found excessive due to an officer's arithmetical error, the correct remedy is a refund claim under Section 54(1) read with Rule 89 by filing Form GST RFD 01, supported by DRC 03 payment proof, computation of the error, search/seizure records and declarations to address unjust enrichment, filed within the statutory limitation period. Discussion-Forum GST Tue, 27 May 2025 15:14:25 +0530 https://www.taxtmi.com/forum/issue?id=120060