{"id":77240,"date":"2026-11-03T10:49:45","date_gmt":"2026-11-03T10:49:45","guid":{"rendered":""},"modified":"2026-11-03T10:49:45","modified_gmt":"2026-11-03T10:49:45","slug":"bunched-export-refund-appeals-require-a-division-bench-when-their-combined-value-exceeds-the-ceiling-or-legal-interpretation-arises","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=77240","title":{"rendered":"Bunched export refund appeals require a Division Bench when their combined value exceeds the ceiling or legal interpretation arises."},"content":{"rendered":"<p>Bunched export refund appeals require a Division Bench when their combined value exceeds the ceiling or legal interpretation arises.<br \/>Case-Laws<br \/>GST<br \/>For bunched appeals, Section 109(8) of the CGST Act, read with Rule 110A of the CGST Rules, permits placement before a Single Member Bench only with the President&#39;s approval, if their cumulative value does not exceed Rs. 50 lakh and no question of law arises. Rejection of an IGST refund is a denial of entitlement, rather than a determination against the taxpayer of tax, input tax credit, fine, fee or penalty under that provision. Whether the amending notification is curative and retrospective or substantive and prospective raises a question of law requiring Division Bench consideration. Retrospective operation and refund entitlement remain to be determined on merits.<br \/> TMI Updates &#8211; Highlights, quick notes, marquee, annotation, news, alerts <\/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=105763\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Bunched export refund appeals require a Division Bench when their combined value exceeds the ceiling or legal interpretation arises.Case-LawsGSTFor bunched appeals, Section 109(8) of the CGST Act, read with Rule 110A of the CGST Rules, permits placemen&#8230;<\/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-77240","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/77240","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=77240"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/77240\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=77240"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=77240"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=77240"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}