2026-VIL-248-GSTAT-HYD
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SGST Tribunal

GST - Refund of unutilised Input Tax Credit accumulated on account of inverted duty structure - Applicability of restriction under Notification No. 09/2022-Central Tax (Rate) read with Circular No. 181/13/2022-GST to refund applications filed on or after 18.07.2022 - Appellant, a manufacturer of edible oils, filed a refund application for refund of accumulated Input Tax Credit on 18.06.2022, withdrew it, and filed a fresh application on 25.03.2023 for the same period - Rejection of refund solely because it was filed after 18.07.2022 - Whether the refund of ITC accumulated before 18.07.2022 can be denied solely because the application was filed after that date - HELD - The Notification No. 09/2022-Central Tax (Rate) came into force from 18.07.2022 and does not itself restrict the right to claim refund by reference to the date of filing, whereas the said Circular restricted the right for claims filed after that date in respect of credit accrued earlier - Input Tax Credit is a right that accrues on the date when goods or services are procured in the course of business, and such a right cannot be curtailed by giving an executive Circular retrospective effect without statutory backing - The jurisdictional position stands settled by the decisions of several High Courts, which struck down the clarification in the Circular to the extent it applied to refund applications filed on or after 18.07.2022, and the Special Leave Petitions against the lead decision were dismissed by the Supreme Court. Thus, the restriction applies only to the extent of credit arising after 18.07.2022 - Further, the fresh application was filed within the two year period under Section 54 - The findings in the impugned orders being based solely on the restriction in the Circular cannot be sustained - Impugned orders set aside and the appeal is allowed
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