https://www.taxtmi.com/caselaws?id=800830 Section 54(3)(ii) permits an inverted-duty refund where eligible input tax credit accumulates because inputs bear a higher tax rate than output supplies. Packing materials used in supplying packaged tea qualify as inputs when used in the course or furtherance of business; their higher rate, compared with the rate on packaged tea, can support refund eligibility even where bulk tea and packaged tea attract the same rate. Circulars addressing rate reductions on the same goods over time or supplies under concessional notifications do not apply where neither circumstance exists. Executive circulars cannot restrict a statutory refund entitlement outside their stated scope. en-us Thu, 08 Oct 2026 00:00:00 +0530 Mon, 12 Oct 2026 04:18:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800830 Section 54(3)(ii) permits an inverted-duty refund where eligible input tax credit accumulates because inputs bear a higher tax rate than output supplies. Packing materials used in supplying packaged tea qualify as inputs when used in the course or furtherance of business; their higher rate, compared with the rate on packaged tea, can support refund eligibility even where bulk tea and packaged tea attract the same rate. Circulars addressing rate reductions on the same goods over time or supplies under concessional notifications do not apply where neither circumstance exists. Executive circulars cannot restrict a statutory refund entitlement outside their stated scope. Case-Laws GST Thu, 08 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800830