https://www.taxtmi.com/highlights?id=101418 Advance ruling jurisdiction is confined to questions enumerated for advance rulings; refund eligibility and computation of accumulated input tax credit under the inverted duty structure were treated as outside that scope. The text also notes that where the same refund question has already been decided in proceedings under the Act, admission is barred. On that basis, the application was rejected as not maintainable. en-us Mon, 06 Jul 2026 08:26:30 +0530 Mon, 06 Jul 2026 08:26:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=101418 Advance ruling jurisdiction is confined to questions enumerated for advance rulings; refund eligibility and computation of accumulated input tax credit under the inverted duty structure were treated as outside that scope. The text also notes that where the same refund question has already been decided in proceedings under the Act, admission is barred. On that basis, the application was rejected as not maintainable. Highlights GST Mon, 06 Jul 2026 08:26:30 +0530 https://www.taxtmi.com/highlights?id=101418