https://www.taxtmi.com/highlights?id=104381 Reliance on a previously quashed departmental circular could not sustain rejection of an inverted-duty refund claim for cotton-yarn clearances. High Court quashed the appellate order because it rested on that circular and required fresh examination of the inputs procured and their use in manufacturing and clearing cotton yarn before refund eligibility could be determined. The refund claims were remitted for fresh examination, with refund to be granted if eligibility is established. en-us Wed, 30 Sep 2026 09:15:38 +0530 Wed, 30 Sep 2026 09:15:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=104381 Reliance on a previously quashed departmental circular could not sustain rejection of an inverted-duty refund claim for cotton-yarn clearances. High Court quashed the appellate order because it rested on that circular and required fresh examination of the inputs procured and their use in manufacturing and clearing cotton yarn before refund eligibility could be determined. The refund claims were remitted for fresh examination, with refund to be granted if eligibility is established. Highlights GST Wed, 30 Sep 2026 09:15:38 +0530 https://www.taxtmi.com/highlights?id=104381