2026-VIL-109-GSTAT-LCK
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SGST Tribunal

GST – Refund of accumulated input tax credit due to inverted duty structure – Respondent claimed refund of accumulated ITC due to inverted duty structure under Section 54(3) read with Rule 89(5). Original refund claims were rejected on ground they were filed manually instead of electronically on GST portal. After remand by first appellate authority, respondent re-filed five refund claims - Proper officer rejected all claims contending that amended formula under Notification No.14/2022-Central Tax dated 05.07.2022 is prospective only and that restriction under Notification No.09/2022-Central Tax (Rate) dated 18.07.2022 restricts refund for specified goods falling under Chapters 15 and 27 - First appellate authority allowed appeals and directed to sanction refunds. Department appeal contending that amended formula should not be applied to refund claims for periods prior to 05.07.2022 – Whether amended formula is prospective or retrospective; whether restriction under Notification No.09/2022 applies to ITC accumulated before 18.07.2022; and whether supplementary refund claims are permissible – HELD – The amendment made by Notification No.14/2022-Central Tax in Rule 89(5) is curative and clarificatory in nature and is applicable retrospectively to refund or rectification applications filed within period prescribed under Section 54(1) – The Hon'ble Gujarat High Court in Ascent Meditech Ltd. held amendment is curative and clarificatory in nature and should be applied retrospectively. Supreme Court dismissed Department's SLP against this decision, thereby upholding High Court's view - A circular cannot prevail over statutory provisions. The Circular No.181/13/2022 cannot restrict benefits otherwise available under statutory provisions – Further, there is no restriction in filing supplementary or differential refund claims provided filed within prescribed limitation period. The supplementary refund claims for left out amounts due to inadvertent errors within statutory period are permissible – The Limitation objection is not sustainable as Notification No.13/2022 excludes period 01.03.2020 to 28.02.2022 from limitation computation. First Appellate Authority examined all relevant issues and gave reasons for allowing refund claims based on CGST Act/Rules and judicial decisions – The Order of First Appellate Authority upheld and Revenue appeal is rejected
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