https://www.taxtmi.com/caselaws?id=786512 Section 54 requires that, once a refund is allowed, the amount be credited to the Consumer Welfare Fund under Section 57; limited exceptions permit direct payment to applicants only where the applicant has not passed on the tax, which is not the case here. The High Court's improvised procedure-accepting an undertaking to create a designated account and seek tariff adjustments to indirectly benefit consumers-is not authorised by Section 54 or its Rules and departs from the statutory refund mechanism. Consequent effect: the High Court's dispensation is unsustainable and the refundable amount must be credited to the Consumer Welfare Fund. en-us Tue, 10 Feb 2026 00:00:00 +0530 Sat, 14 Feb 2026 08:28:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786512 Section 54 requires that, once a refund is allowed, the amount be credited to the Consumer Welfare Fund under Section 57; limited exceptions permit direct payment to applicants only where the applicant has not passed on the tax, which is not the case here. The High Court's improvised procedure-accepting an undertaking to create a designated account and seek tariff adjustments to indirectly benefit consumers-is not authorised by Section 54 or its Rules and departs from the statutory refund mechanism. Consequent effect: the High Court's dispensation is unsustainable and the refundable amount must be credited to the Consumer Welfare Fund. Case-Laws GST Tue, 10 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786512