https://www.taxtmi.com/forum/issue?id=120149 Whether tax paid through utilisation of Input Tax Credit despite a mandatory cash-discharge requirement can be refunded after the liability is later discharged in cash depends on two points: ITC is generally non-refundable except in specified circumstances, but a subsequent cash payment may create an excess or double payment which can be adjusted or claimed as a refund (including by re-credit) if not time-barred and subject to procedural sanction. The relevant date for limitation is argued to be the date of the cash payment, i.e., the cause of action. en-us Mon, 16 Jun 2025 12:22:33 +0530 Fri, 17 Oct 2025 07:25:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120149 Whether tax paid through utilisation of Input Tax Credit despite a mandatory cash-discharge requirement can be refunded after the liability is later discharged in cash depends on two points: ITC is generally non-refundable except in specified circumstances, but a subsequent cash payment may create an excess or double payment which can be adjusted or claimed as a refund (including by re-credit) if not time-barred and subject to procedural sanction. The relevant date for limitation is argued to be the date of the cash payment, i.e., the cause of action. Discussion-Forum GST Mon, 16 Jun 2025 12:22:33 +0530 https://www.taxtmi.com/forum/issue?id=120149