https://www.taxtmi.com/caselaws?id=799453 The amended Rule 89(5) GST refund formula, including input tax credit on input services, is treated as curative and applicable to timely refund or rectification applications for earlier tax periods, despite a contrary departmental circular. Supplementary or differential refund claims remain maintainable where substantive eligibility and quantum require verification; neither Section 54 nor Rule 89 bars them merely because an original claim was processed. A later notification cannot, through an administrative circular, deny refund of otherwise eligible input tax credit accumulated before its effective date. The notified exclusion from limitation computation keeps the claims timely, and eligible differential refunds remain subject to arithmetical verification. en-us Thu, 17 Sep 2026 00:00:00 +0530 Tue, 22 Sep 2026 08:17:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799453 The amended Rule 89(5) GST refund formula, including input tax credit on input services, is treated as curative and applicable to timely refund or rectification applications for earlier tax periods, despite a contrary departmental circular. Supplementary or differential refund claims remain maintainable where substantive eligibility and quantum require verification; neither Section 54 nor Rule 89 bars them merely because an original claim was processed. A later notification cannot, through an administrative circular, deny refund of otherwise eligible input tax credit accumulated before its effective date. The notified exclusion from limitation computation keeps the claims timely, and eligible differential refunds remain subject to arithmetical verification. Case-Laws GST Thu, 17 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799453