https://www.taxtmi.com/article/detailed?id=15319 Both Customs (Section 27(2)) and GST (Sections 54(8)-(9)) disallow refunds where the incidence of duty or tax has been passed on; claimants must prove they bore the burden with documentary evidence. Customs refunds typically arise from provisional assessment, misclassification or non clearance, whereas GST refunds cover exports, unutilized input tax credit and other situations listed in Section 54(8). Both regimes require administrative verification and divert unjust refund amounts to the Consumer Welfare Fund. en-us Sat, 01 Nov 2025 08:18:43 +0530 Sat, 01 Nov 2025 08:18:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15319 Both Customs (Section 27(2)) and GST (Sections 54(8)-(9)) disallow refunds where the incidence of duty or tax has been passed on; claimants must prove they bore the burden with documentary evidence. Customs refunds typically arise from provisional assessment, misclassification or non clearance, whereas GST refunds cover exports, unutilized input tax credit and other situations listed in Section 54(8). Both regimes require administrative verification and divert unjust refund amounts to the Consumer Welfare Fund. Articles Goods and Services Tax - GST Sat, 01 Nov 2025 08:18:43 +0530 https://www.taxtmi.com/article/detailed?id=15319