https://www.taxtmi.com/caselaws?id=798430 Section 54(3)(ii) of the CGST Act permits refund of accumulated input tax credit where eligible business inputs are taxed at rates higher than output supplies. Packing materials used for packaged tea fall within the broad definition of inputs and may generate refundable accumulated credit even when bulk and packaged tea attract the same tax rate. Circular No. 135/5/2020-GST applies to accumulation caused by GST rate reductions on the same goods at different times and does not restrict refunds arising from higher-taxed packing materials. Administrative circulars cannot curtail a statutory refund entitlement. en-us Thu, 03 Sep 2026 00:00:00 +0530 Mon, 07 Sep 2026 08:48:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798430 Section 54(3)(ii) of the CGST Act permits refund of accumulated input tax credit where eligible business inputs are taxed at rates higher than output supplies. Packing materials used for packaged tea fall within the broad definition of inputs and may generate refundable accumulated credit even when bulk and packaged tea attract the same tax rate. Circular No. 135/5/2020-GST applies to accumulation caused by GST rate reductions on the same goods at different times and does not restrict refunds arising from higher-taxed packing materials. Administrative circulars cannot curtail a statutory refund entitlement. Case-Laws GST Thu, 03 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798430