Differential refund claims under inverted duty structure are maintainable if substantive statutory conditions are satisfied.
Differential refund claims under inverted duty structure are maintainable if substantive statutory conditions are satisfied. Issue Whether a supplementary or differential refund claim under the inverted duty structure is maintainable for tax periods where an initial refund was granted, provided the substantive conditions under Section 54 of the CGST Act and the procedural framework under… Read More »