https://www.taxtmi.com/caselaws?id=787584 Application seeking an advance ruling on refund of accumulated input tax credit under the inverted duty structure was held inadmissible under Section 97(2) because the questions related to sanction and quantification of refunds under Section 54, which fall outside the categories available for advance rulings; accordingly the Authority rejected the application under Section 98(2) for lack of jurisdiction to adjudicate or quantify refund claims. en-us Wed, 11 Feb 2026 00:00:00 +0530 Mon, 09 Mar 2026 07:53:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787584 Application seeking an advance ruling on refund of accumulated input tax credit under the inverted duty structure was held inadmissible under Section 97(2) because the questions related to sanction and quantification of refunds under Section 54, which fall outside the categories available for advance rulings; accordingly the Authority rejected the application under Section 98(2) for lack of jurisdiction to adjudicate or quantify refund claims. Case-Laws GST Wed, 11 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787584