https://www.taxtmi.com/caselaws?id=798697 Refund of unutilised input tax credit under Section 54(3) requires a specific show cause notice identifying the allegedly ineligible credit, including the relevant invoices, nature and basis, so that the claimant has a meaningful opportunity to respond. Refund rejection cannot rest on grounds introduced at the appellate stage that were absent from the notice. Where rejection rests on alleged wrongful availment or utilisation of credit, eligibility must first be determined through statutory proceedings under Sections 73 or 74; refund processing cannot collaterally reopen credit eligibility. These requirements preserve natural justice and confine refund adjudication to disclosed grounds and the prescribed recovery mechanism. en-us Tue, 08 Sep 2026 00:00:00 +0530 Thu, 10 Sep 2026 08:51:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798697 Refund of unutilised input tax credit under Section 54(3) requires a specific show cause notice identifying the allegedly ineligible credit, including the relevant invoices, nature and basis, so that the claimant has a meaningful opportunity to respond. Refund rejection cannot rest on grounds introduced at the appellate stage that were absent from the notice. Where rejection rests on alleged wrongful availment or utilisation of credit, eligibility must first be determined through statutory proceedings under Sections 73 or 74; refund processing cannot collaterally reopen credit eligibility. These requirements preserve natural justice and confine refund adjudication to disclosed grounds and the prescribed recovery mechanism. Case-Laws GST Tue, 08 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798697