https://www.taxtmi.com/caselaws?id=798504 Refund under the inverted duty structure may cover accumulated input tax credit on higher-taxed packaging materials used for packaged tea. Packaging materials used in the course or furtherance of business qualify as inputs, and the refund calculation cannot be confined to bulk tea by disregarding ancillary eligible inputs. Circular No. 135/5/2020-GST is confined to credit accumulation caused by a GST rate reduction on the same goods at different points in time. Where bulk tea and packaged tea attract the same rate and no such reduction occurred, the circular does not bar the claim. An administrative circular cannot curtail a statutory refund entitlement. en-us Thu, 03 Sep 2026 00:00:00 +0530 Tue, 08 Sep 2026 08:42:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798504 Refund under the inverted duty structure may cover accumulated input tax credit on higher-taxed packaging materials used for packaged tea. Packaging materials used in the course or furtherance of business qualify as inputs, and the refund calculation cannot be confined to bulk tea by disregarding ancillary eligible inputs. Circular No. 135/5/2020-GST is confined to credit accumulation caused by a GST rate reduction on the same goods at different points in time. Where bulk tea and packaged tea attract the same rate and no such reduction occurred, the circular does not bar the claim. An administrative circular cannot curtail a statutory refund entitlement. Case-Laws GST Thu, 03 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798504