https://www.taxtmi.com/article/detailed?id=17481 Refund authorities may verify entitlement, computation and formula-based exclusions under Section 54 and Rule 89(5), but cannot determine that already availed input tax credit is substantively ineligible through refund adjudication. Allegedly wrongly availed credit requires separate determination under Sections 73 or 74. A notice proposing rejection must identify disputed transactions, statutory grounds and computation; a vague allegation of "wrong ITC" is insufficient. Appellate examination cannot introduce a new factual basis absent from the original notice. en-us Tue, 29 Sep 2026 08:35:56 +0530 Tue, 29 Sep 2026 08:35:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17481 Refund authorities may verify entitlement, computation and formula-based exclusions under Section 54 and Rule 89(5), but cannot determine that already availed input tax credit is substantively ineligible through refund adjudication. Allegedly wrongly availed credit requires separate determination under Sections 73 or 74. A notice proposing rejection must identify disputed transactions, statutory grounds and computation; a vague allegation of "wrong ITC" is insufficient. Appellate examination cannot introduce a new factual basis absent from the original notice. Articles Goods and Services Tax - GST Tue, 29 Sep 2026 08:35:56 +0530 https://www.taxtmi.com/article/detailed?id=17481