Recent GST Circular on Refund under Inverted Duty Structure for Supply under Concessional Notification is Clarificatory: Telangana HC directs to Reconsider Claim
Relying on the recent GST circular dated 6th July 2022, where the Central Board of Indirect Taxes and Customs (CBIC) has clarified the refund under...
![Intimation u/s 143(1) does not amount to ‘Grant of Refund’: ITAT directs to pay Interest till Actual Date of Income Tax Refund [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/Refund-ITAT-Interest-Income-Tax-Refund-taxscan.jpg "Intimation u/s 143(1) does not amount to ‘Grant of Refund’: ITAT directs to pay Interest till Actual Date of Income Tax Refund [Read Order]")
![Duty deposited for Non-Working period of Steel Rolling Machine not admissible, Refund of Duty sustained: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/Duty-deposit-steel-rolling-machine-Refund-CESTAT-taxscan.jpeg "Duty deposited for Non-Working period of Steel Rolling Machine not admissible, Refund of Duty sustained: CESTAT [Read Order]")
![Refund of Unutilized CENVAT Credit can be claimed on Export of Legal Services under Rule 5 of CENVAT Credit Rules, 2004: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/Refund-CENVAT-Credit-Rules-Delhi-HC-Taxscan.jpg "Refund of Unutilized CENVAT Credit can be claimed on Export of Legal Services under Rule 5 of CENVAT Credit Rules, 2004: Delhi HC [Read Order]")
![Delayed Refund of Excise Duty paid during Investigation eligible for Interest: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/Refund-Excise-Duty-Investigation-Interest-CESTAT-taxscan.jpeg "Delayed Refund of Excise Duty paid during Investigation eligible for Interest: CESTAT [Read Order]")
![Interest on Refund is allowable for amount deposited during Investigation: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/Interest-on-Refund-amount-Investigation-CESTAT-taxscan.jpg "Interest on Refund is allowable for amount deposited during Investigation: CESTAT [Read Order]")
![Relief to China Steel Corporation: CESTAT allows Automatic Refund of EDD [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/China-Steel-Corporation-CESTAT-Automatic-Refund-EDD-Taxscan.jpeg "Relief to China Steel Corporation: CESTAT allows Automatic Refund of EDD [Read Order]")
Refusal of Refund of License fee to Model Shops due to Covid Restrictions are Prima Facia Arbitrary: Allahabad HC asks Explanation from Govt [Read Order]
The Allahabad High Court has held that refusal of refund of license fee to model shops due to covid restrictions are prima facia arbitrary and asks for an explanation from the government. The...
![Refusal of Refund of License fee to Model Shops due to Covid Restrictions are Prima Facia Arbitrary: Allahabad HC asks Explanation from Govt [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/Refund-License-fee-Model-Shops-Covid-Restrictions-Prima-Facia-Arbitrary-Allahabad-HC-taxscan.jpeg "Refusal of Refund of License fee to Model Shops due to Covid Restrictions are Prima Facia Arbitrary: Allahabad HC asks Explanation from Govt [Read Order]")
![No Limitation on Refund of Personal Ledger Accounts deposit: CESTAT allows Refund [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/refund-Personal-Ledger-Accounts-deposit-CESTAT-refund-taxscan.jpg "No Limitation on Refund of Personal Ledger Accounts deposit: CESTAT allows Refund [Read Order]")
GST: Punjab and Haryana HC stays Show-Cause Notice denying of Refund to Exporter on Ground of 'Erroneous Refund' [Read Order]
The Punjab and Haryana High Court has stayed a show-cause notice issued by the GST department denying export refund to an exporter on ground of “erroneous refund”. The exporter, Globeop Financial...
![GST: Punjab and Haryana HC stays Show-Cause Notice denying of Refund to Exporter on Ground of Erroneous Refund [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/GST-Punjab-and-Haryana-HC-Show-Cause-Notice-Refund-Exporter-on-Ground-Erroneous-Refund-taxscan.jpeg "GST: Punjab and Haryana HC stays Show-Cause Notice denying of Refund to Exporter on Ground of Erroneous Refund [Read Order]")
Rejection of Refund on Flimsy Grounds Defeat the Purpose of Rebate Schemes & Trap Exporters under Unnecessary Litigations: CESTAT [Read Order]
The Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the rejection of refund on flimsy ground would defeat the purpose of rebate schemes and the same...
![Rejection of Refund on Flimsy Grounds Defeat the Purpose of Rebate Schemes & Trap Exporters under Unnecessary Litigations: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/Refund-Flimsy-Grounds-Rebate-Schemes-Exporters-Litigations-CESTAT-taxscan.jpeg "Rejection of Refund on Flimsy Grounds Defeat the Purpose of Rebate Schemes & Trap Exporters under Unnecessary Litigations: CESTAT [Read Order]")
GST System Implements Council Approved New Formula for Calculation of Refund of Unutilized ITC on account of Inverted Rated Structure
The Goods and Services Tax Network (GSTN) has implemented the GST Council’s recommendation for the calculation of refund of unutilized Input Tax Credit (ITC) on account of inverted rated structure. ...
