Refund under Section 54 CGST Act available only for excess tax paid; cess payment not eligible - matter remitted

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....The HC held that a refund under Section 54 of the CGST Act lies only where a registered person has paid tax in excess of liability; the petitioner had not paid excess GST but only discharged the compensation cess due, so the refund claim was not maintainable on that basis. The court set aside the respondent No.2's order dated 26.10.2020 and remitted the matter for fresh adjudication limited to consideration under the administrative circular issued under the Act, directing respondent No.2 to afford the petitioner an opportunity of hearing and to decide the claim strictly in terms of that circular within six weeks of receipt of the order.....