https://www.taxtmi.com/caselaws?id=800053 Refund eligibility under an alleged inverted duty structure required verification of whether outward supplies comprised cotton yarn manufactured using cotton fibre, packing material and consumables, or cotton yarn traded without manufacturing. Supporting records had to establish the actual nature of the claimant's activities before refund entitlement could be determined. The impugned orders were quashed, and the refund claims were remitted for fresh determination on that factual verification. en-us Mon, 07 Sep 2026 00:00:00 +0530 Wed, 30 Sep 2026 10:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800053 Refund eligibility under an alleged inverted duty structure required verification of whether outward supplies comprised cotton yarn manufactured using cotton fibre, packing material and consumables, or cotton yarn traded without manufacturing. Supporting records had to establish the actual nature of the claimant's activities before refund entitlement could be determined. The impugned orders were quashed, and the refund claims were remitted for fresh determination on that factual verification. Case-Laws GST Mon, 07 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800053