https://www.taxtmi.com/article/detailed?id=17476 The amended Rule 89(5) formula is treated as curative and clarificatory because it corrects an earlier mismatch that could understate refunds of accumulated input tax credit under an inverted duty structure. Curative amendments may apply to earlier tax periods where refund or rectification claims remain within limitation and satisfy substantive requirements. A supplementary claim for an omitted differential amount is not barred merely because an earlier claim was filed, subject to eligibility, limitation, accurate quantification and prevention of duplicate refunds. en-us Mon, 28 Sep 2026 08:13:15 +0530 Mon, 28 Sep 2026 08:13:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17476 The amended Rule 89(5) formula is treated as curative and clarificatory because it corrects an earlier mismatch that could understate refunds of accumulated input tax credit under an inverted duty structure. Curative amendments may apply to earlier tax periods where refund or rectification claims remain within limitation and satisfy substantive requirements. A supplementary claim for an omitted differential amount is not barred merely because an earlier claim was filed, subject to eligibility, limitation, accurate quantification and prevention of duplicate refunds. Articles Goods and Services Tax - GST Mon, 28 Sep 2026 08:13:15 +0530 https://www.taxtmi.com/article/detailed?id=17476