https://www.taxtmi.com/caselaws?id=796842 Refund of unutilised input tax credit accumulated under an inverted duty structure cannot be rejected without proper consideration of the claimant's manufacturing status, business particulars, supporting documents and earlier refund claims. The rejection was characterised as palpably erroneous, legally infirm, irregular and perverse, warranting interference. The refund rejection was quashed and remitted for fresh consideration in accordance with law, after the claimant furnishes a comprehensive reply and relevant evidence and receives an opportunity of hearing. en-us Thu, 06 Aug 2026 00:00:00 +0530 Tue, 11 Aug 2026 08:47:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796842 Refund of unutilised input tax credit accumulated under an inverted duty structure cannot be rejected without proper consideration of the claimant's manufacturing status, business particulars, supporting documents and earlier refund claims. The rejection was characterised as palpably erroneous, legally infirm, irregular and perverse, warranting interference. The refund rejection was quashed and remitted for fresh consideration in accordance with law, after the claimant furnishes a comprehensive reply and relevant evidence and receives an opportunity of hearing. Case-Laws GST Thu, 06 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796842