https://www.taxtmi.com/caselaws?id=787326 Clarificatory circulars issued in November 2022 cannot be applied retrospectively to curtail an accrued statutory right to refund of unutilised input tax credit; applying the statutory provision defining the relevant date for refund, the petitioner's relevant date was June 20, 2021 and the refund application filed June 16, 2023 fell within the two year limitation, so the circulars cannot defeat the claim. The impugned rejection orders were set aside and the refund application is to be considered on merits without being inhibited by the circulars. en-us Wed, 25 Feb 2026 00:00:00 +0530 Mon, 02 Mar 2026 08:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787326 Clarificatory circulars issued in November 2022 cannot be applied retrospectively to curtail an accrued statutory right to refund of unutilised input tax credit; applying the statutory provision defining the relevant date for refund, the petitioner's relevant date was June 20, 2021 and the refund application filed June 16, 2023 fell within the two year limitation, so the circulars cannot defeat the claim. The impugned rejection orders were set aside and the refund application is to be considered on merits without being inhibited by the circulars. Case-Laws GST Wed, 25 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787326