Firm Granted Fresh Refund Application Due to Inverted Duty Structure After Retrospective Amendment to CGST Rules 2017.

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....Refund due to inverted rate of duty structure: HC disposed of the petition allowing the petitioner-Firm to file a fresh refund application for services covered by the retrospective amendment to Rule 89(5) of CGST Rules 2017. The respondents were directed to decide the application strictly per the amended rule and applicable laws, requiring them to operate the GST portal accordingly.....