Refund: Amended Rule 89(5) formula applies retrospectively, CBIC circular quashed.

Case-Laws – GST – Highlights – Petitioners entitled to refunds under amended Rule 89(5) formula retrospectively; CBIC circular restricting retrospective application quashed. HC relied on Ascent Meditech Ltd. case, holding amendment curative and clarifica

Refund: Amended Rule 89(5) formula applies retrospectively, CBIC circular quashed.
Case-Laws
GST
Petitioners entitled to refunds under amended Rule 89(5) formula retrospectively; CBIC circula

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