https://www.taxtmi.com/forum/issue?id=120758 A duplicate cash payment made to comply with Rule 86B after discharging liability through the Electronic Credit Ledger creates an excess tax payment refundable under the CGST statutory refund regime, subject to unjust enrichment principles; the practical remedy is a refund claim or administrative recredit filed in the prescribed form/category (Form GST RFD 01), supported by documentation and with attention to potential interest or penalty exposure. en-us Thu, 12 Feb 2026 19:10:40 +0530 Thu, 19 Feb 2026 06:12:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120758 A duplicate cash payment made to comply with Rule 86B after discharging liability through the Electronic Credit Ledger creates an excess tax payment refundable under the CGST statutory refund regime, subject to unjust enrichment principles; the practical remedy is a refund claim or administrative recredit filed in the prescribed form/category (Form GST RFD 01), supported by documentation and with attention to potential interest or penalty exposure. Discussion-Forum GST Thu, 12 Feb 2026 19:10:40 +0530 https://www.taxtmi.com/forum/issue?id=120758