https://www.taxtmi.com/caselaws?id=799544 Rule 89(5)'s substituted refund formula permits input-service ITC in refund applications filed after 5 July 2022, even where the credit accumulated earlier. Its application turns on the filing date, and the curative, clarificatory amendment cannot be curtailed by contrary circular guidance. Section 54 treats refund entitlement as substantive; consequently, a supplementary claim for a period covered by an earlier NIL claim requires merits assessment where statutory conditions and limitation are met. The absence of a separate claim category or GST portal refiling functionality is procedural and cannot alone defeat a differential inverted-duty refund. en-us Fri, 18 Sep 2026 00:00:00 +0530 Wed, 23 Sep 2026 08:48:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799544 Rule 89(5)'s substituted refund formula permits input-service ITC in refund applications filed after 5 July 2022, even where the credit accumulated earlier. Its application turns on the filing date, and the curative, clarificatory amendment cannot be curtailed by contrary circular guidance. Section 54 treats refund entitlement as substantive; consequently, a supplementary claim for a period covered by an earlier NIL claim requires merits assessment where statutory conditions and limitation are met. The absence of a separate claim category or GST portal refiling functionality is procedural and cannot alone defeat a differential inverted-duty refund. Case-Laws GST Fri, 18 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799544