https://www.taxtmi.com/forum/issue?id=120484 Refund of unutilized ITC is available where an inverted duty structure causes credit to remain unutilized in the electronic ledger; solar EPC companies procuring inputs at higher rates than the effective output tax may claim refund under the statutory refund provision. Exclusions for particular goods or services may apply under refund rules and administrative guidance, and judicial decisions have been cited supporting refund entitlement in IDS situations. en-us Mon, 22 Sep 2025 21:19:22 +0530 Thu, 02 Oct 2025 19:01:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120484 Refund of unutilized ITC is available where an inverted duty structure causes credit to remain unutilized in the electronic ledger; solar EPC companies procuring inputs at higher rates than the effective output tax may claim refund under the statutory refund provision. Exclusions for particular goods or services may apply under refund rules and administrative guidance, and judicial decisions have been cited supporting refund entitlement in IDS situations. Discussion-Forum GST Mon, 22 Sep 2025 21:19:22 +0530 https://www.taxtmi.com/forum/issue?id=120484