https://www.taxtmi.com/caselaws?id=800052 Inverted-duty GST refund eligibility for cotton-yarn manufacturing requires fresh factual verification of the inputs purchased, manufacturing activity, output-tax payment and accumulated input tax credit. Rejection based on Circular No. 135/05/2020-GST is unsustainable where that circular has already been quashed in relation to the same refund issue. The Department should also maintain consistency where comparable refund claims have been sanctioned. Refund must be granted once the factual requirements for eligibility under the inverted duty structure are established. en-us Mon, 07 Sep 2026 00:00:00 +0530 Wed, 30 Sep 2026 09:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800052 Inverted-duty GST refund eligibility for cotton-yarn manufacturing requires fresh factual verification of the inputs purchased, manufacturing activity, output-tax payment and accumulated input tax credit. Rejection based on Circular No. 135/05/2020-GST is unsustainable where that circular has already been quashed in relation to the same refund issue. The Department should also maintain consistency where comparable refund claims have been sanctioned. Refund must be granted once the factual requirements for eligibility under the inverted duty structure are established. Case-Laws GST Mon, 07 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800052