https://www.taxtmi.com/caselaws?id=799382 Refund of unutilised input tax credit under the inverted duty structure provision is available where inputs and outward supplies are commercially distinct and input GST rates exceed the output rate. Perfumes, fragrances, chemicals and packaging materials, compared with agarbati as the output supply, create a qualifying input-output rate differential. A circular addressing the same goods taxed at different rates over time does not bar such a claim. Departmental circulars bind tax officers but remain persuasive before the Tribunal and cannot expand statutory refund restrictions. en-us Wed, 16 Sep 2026 00:00:00 +0530 Mon, 21 Sep 2026 08:57:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799382 Refund of unutilised input tax credit under the inverted duty structure provision is available where inputs and outward supplies are commercially distinct and input GST rates exceed the output rate. Perfumes, fragrances, chemicals and packaging materials, compared with agarbati as the output supply, create a qualifying input-output rate differential. A circular addressing the same goods taxed at different rates over time does not bar such a claim. Departmental circulars bind tax officers but remain persuasive before the Tribunal and cannot expand statutory refund restrictions. Case-Laws GST Wed, 16 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799382