https://www.taxtmi.com/caselaws?id=801277 GST paid on cancelled airline tickets may be refunded as excess payment of tax where the airline has returned both fare and GST to passengers and cannot adjust credit notes against output tax liability. Linked ticket, invoice, refund voucher, credit note and billing-settlement records establish the refund trail and absence of unjust enrichment. For predominantly business-to-consumer supplies, recipient input tax credit reversal does not arise. A subsequent requirement concerning recipient credit reversal does not apply to the relevant period, supporting refund eligibility. en-us Fri, 16 Oct 2026 00:00:00 +0530 Sat, 17 Oct 2026 05:20:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801277 GST paid on cancelled airline tickets may be refunded as excess payment of tax where the airline has returned both fare and GST to passengers and cannot adjust credit notes against output tax liability. Linked ticket, invoice, refund voucher, credit note and billing-settlement records establish the refund trail and absence of unjust enrichment. For predominantly business-to-consumer supplies, recipient input tax credit reversal does not arise. A subsequent requirement concerning recipient credit reversal does not apply to the relevant period, supporting refund eligibility. Case-Laws GST Fri, 16 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801277