2026 (8) TMI 715

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....si Mukherjee Mr. Bijitesh Mukherjee. For the Respondent no. 4/UOI: Mr. Bishwambhar Jha Mr. Uttam Basak. ORDER 1. Affidavit of service filed by the petitioner is taken on record. 2. Whether the order dated 22.11.2024 rejecting the application for refund of unutilized excess input tax credit (ITC) amounting to Rs. 19,21,153/- for the period April 2023 to September 2023 on the ground of i....

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....for prior periods. 8. The respondent/authority rejected the claim on the ground that the petitioners being RTP are not eligible for refund due to inverted duty structure. 9. It is submitted that the petitioners duly replied to the show-cause notices dated 06.09.2024 and 18.09.2024 and also sent all supporting documents through email to the concerned authority. 10. Despite the same, the re....

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....s' in Annexure B uploaded along with reply. 16. This proves that the petitioners, being RTP, are engaged in trading activity and not manufacturing. 17. A registered taxable person engaged in trading is not eligible for refund of unutilized ITC under inverted duty structure. 18. It is further submitted that whether the petitioners have actually paid the suppliers within 180 days as mandate....

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....r dated 22.11.2024 is hereby quashed and set aside. b. The petitioners are directed to submit a comprehensive and detailed reply annexing all relevant documents, including proof of status as 'manufacturers' and details of business, including the claim made in prior periods, within a period of 2 weeks from the date before the respondent no. 2. c. Respondent no.2 shall consider and....