{"id":74975,"date":"2026-02-11T09:36:35","date_gmt":"2026-02-11T04:06:35","guid":{"rendered":""},"modified":"2026-02-11T09:36:35","modified_gmt":"2026-02-11T04:06:35","slug":"advance-ruling-on-refund-of-unutilised-input-tax-credit-for-inverted-duty-structure-application-rejected-as-out-of-scope-and-inadmissible","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74975","title":{"rendered":"Advance ruling on refund of unutilised input tax credit for inverted duty structure: application rejected as out of scope and inadmissible"},"content":{"rendered":"<p>Advance ruling on refund of unutilised input tax credit for inverted duty structure: application rejected as out of scope and inadmissible<br \/>Case-Laws<br \/>GST<br \/>Advance ruling sought on eligibility for refund of unutilised input tax credit arising from an inverted duty structure for manufacture and outward supply of cotton yarn; AAR holds that refund query falls outside the enumerated matters under the provision governing advance rulings and is therefore not maintainable, resulting in rejection<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=96784\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Advance ruling on refund of unutilised input tax credit for inverted duty structure: application rejected as out of scope and inadmissibleCase-LawsGSTAdvance ruling sought on eligibility for refund of unutilised input tax credit arising from an inverted d<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-74975","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74975","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=74975"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74975\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74975"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74975"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74975"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}