https://www.taxtmi.com/caselaws?id=797112 Refund amounts previously re-credited as input tax credit may be paid in cash where the taxpayer has discontinued business and cannot use its Electronic Credit Ledger. No statutory prohibition prevents cash payment in these circumstances, while re-crediting unusable credit provides no effective benefit. The amount is therefore refundable in cash, together with applicable interest, if any, in accordance with law. en-us Mon, 10 Aug 2026 00:00:00 +0530 Mon, 17 Aug 2026 08:38:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797112 Refund amounts previously re-credited as input tax credit may be paid in cash where the taxpayer has discontinued business and cannot use its Electronic Credit Ledger. No statutory prohibition prevents cash payment in these circumstances, while re-crediting unusable credit provides no effective benefit. The amount is therefore refundable in cash, together with applicable interest, if any, in accordance with law. Case-Laws GST Mon, 10 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797112