https://www.taxtmi.com/caselaws?id=774846 Refund of accumulated input tax credit under Section 54(3) of the KGST Act, 2017 was addressed with reference to Rule 89(5) and Circular No. 135/05/2020-GST. The Court treated an earlier decision on the same legal principle as governing the present facts, where the grievance was that refund had been limited to the tax on the principal input despite the use of other inputs and ingredients in manufacturing. On that basis, the circular-based restriction was not accepted as a valid ground to deny or limit the refund claim, and the refund limitation tied to the principal input was not sustained. en-us Thu, 03 Jul 2025 00:00:00 +0530 Tue, 21 Jul 2026 14:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774846 Refund of accumulated input tax credit under Section 54(3) of the KGST Act, 2017 was addressed with reference to Rule 89(5) and Circular No. 135/05/2020-GST. The Court treated an earlier decision on the same legal principle as governing the present facts, where the grievance was that refund had been limited to the tax on the principal input despite the use of other inputs and ingredients in manufacturing. On that basis, the circular-based restriction was not accepted as a valid ground to deny or limit the refund claim, and the refund limitation tied to the principal input was not sustained. Case-Laws GST Thu, 03 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774846