Tag Archives: Super Wave Technology (P.) Ltd.

Transitional Credit Refund Claim Must Be Decided On Merits Before Demanding Interest On Reversal

By | October 1, 2026

Transitional Credit Refund Claim Must Be Decided On Merits Before Demanding Interest On Reversal Transitional Credit Refund Claim Must Be Decided On Merits Before Demanding Interest On Reversal Issue Whether a refund claim for transitional Input Tax Credit (ITC) can be left unconsidered on merits due to portal window closures or jurisdictional issues while simultaneously… Read More »