https://www.taxtmi.com/caselaws?id=790580 A curative amendment to Rule 89(5) of the CGST Rules that removes an anomaly in the refund formula for inverted duty structure operates retrospectively, because it is clarificatory and makes the provision workable. The amended computation of net ITC, including input services, therefore applied to refund and rectification applications filed within the statutory period under Section 54(1). The Court held that the refund claims were wrongly rejected on an incorrect legal understanding and upheld entitlement to refund of accumulated input tax credit under Section 54(3) of the CGST Act. The refund rejection orders and appellate order were quashed. en-us Thu, 23 Apr 2026 00:00:00 +0530 Sat, 25 Apr 2026 09:41:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790580 A curative amendment to Rule 89(5) of the CGST Rules that removes an anomaly in the refund formula for inverted duty structure operates retrospectively, because it is clarificatory and makes the provision workable. The amended computation of net ITC, including input services, therefore applied to refund and rectification applications filed within the statutory period under Section 54(1). The Court held that the refund claims were wrongly rejected on an incorrect legal understanding and upheld entitlement to refund of accumulated input tax credit under Section 54(3) of the CGST Act. The refund rejection orders and appellate order were quashed. Case-Laws GST Thu, 23 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790580