https://www.taxtmi.com/caselaws?id=798429 Section 54(3)(ii) permits refund of accumulated input tax credit where the tax rate on eligible inputs exceeds that on output supplies. Inputs include both principal goods and ancillary packing materials used to market packaged tea; comparison cannot be confined to bulk tea and packaged tea while excluding higher-taxed packaging inputs. Refund may therefore extend to credit accumulated on eligible packing materials. Circular No. 135/5/2020-GST concerns rate reductions on the same goods over time and does not govern accumulation arising from packing-material taxes. Administrative circulars cannot restrict a statutory refund entitlement beyond its scope. 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=798429 Section 54(3)(ii) permits refund of accumulated input tax credit where the tax rate on eligible inputs exceeds that on output supplies. Inputs include both principal goods and ancillary packing materials used to market packaged tea; comparison cannot be confined to bulk tea and packaged tea while excluding higher-taxed packaging inputs. Refund may therefore extend to credit accumulated on eligible packing materials. Circular No. 135/5/2020-GST concerns rate reductions on the same goods over time and does not govern accumulation arising from packing-material taxes. Administrative circulars cannot restrict a statutory refund entitlement beyond its scope. Case-Laws GST Thu, 03 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798429