https://www.taxtmi.com/caselaws?id=471885 Refund limitation for Kerala Flood Cess paid under an incorrect head is calculated from the date payment is made under the correct cess head. Section 54 of the CGST Act allows two years from the relevant date to claim a refund, and the clarification for incorrect tax-head payments identifies correct-head payment as the point at which refund entitlement arises. Although statutory provisions governing incorrect inter-tax payments do not directly cover cess, their underlying principle applies by analogy. Payment under the correct cess account on 10 March 2025 therefore made refund applications filed in April 2025 timely. en-us Fri, 09 Jan 2026 00:00:00 +0530 Tue, 22 Sep 2026 08:17:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471885 Refund limitation for Kerala Flood Cess paid under an incorrect head is calculated from the date payment is made under the correct cess head. Section 54 of the CGST Act allows two years from the relevant date to claim a refund, and the clarification for incorrect tax-head payments identifies correct-head payment as the point at which refund entitlement arises. Although statutory provisions governing incorrect inter-tax payments do not directly cover cess, their underlying principle applies by analogy. Payment under the correct cess account on 10 March 2025 therefore made refund applications filed in April 2025 timely. Case-Laws GST Fri, 09 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471885