Disclaimer : The reply to query given by Lawcrux Team is an opinion of team there may be different opinion of different expert The team is not responsible for any legal issues if arises  on the basis of opinion given above.

Question 114 Refund rejected on grounds of unjust enrichment

Question 113 Refund in case A exports goods on payment of IGST and also supplies to merchant exporter

Question 112 How to recover GST on Business support services delivered to an overseas agent in the process of which certain taxes were paid in India.

Question 111 Refund of unutilised CESS amount paid on inputs

Question 110 Applicability of provisional refund of unutilised ITC by EOU

Question 109 Interest liability on excess refund claimed

Question 108 Valuation of turnover for refund in case of Inverted duty structure

Question 107 Refund in case of Inverted tax Structure and Refund of ITC on Export under LUT.

Question 106 Definition of Adjusted total turnover in case of refund for Inverted tax Structure

Question 105 Refund held up in due to mismatch of invoice number in GSTR-1 and ICEGATE

Question 104 Whether refund for ITC accumulated in credit ledger be claimed

Question 103 Duty paid on advance BOE, whereas when the shipment was cleared, again duty was paid against fresh BOE

Question 102 Whether refund for zero rated supply be applied after 2 years

Question 101 Refund of unadjusted ITC on Export on payment of tax can be claimed

Question 100 Whether refund of inverted duty structure can be claimed by legal heir

Question 99 Refund can be claimed if GST paid in cash or on LUT

Question 98 Treatment of discount given consequent to refund in case of export

Question 97 Whether the supply to SEZ will be counted in achieving Export Obligation under EPCG and Advance Authorization, and who can claim refund of tax paid by DTA

Question 96 Procedure of refund of Electronic Cash Balance

Question 95 Eligibility of Drawback claim on transfer of imported goods on which duty was paid using licenses

Question 94 claiming a refund of unutilized ITC under Rule 89(4) of export of services for which payments are pending

Question 93 Time limit for filing refund in case of deficiencies

Question 92 Refund of unutilized input tax credit for Gurgaon registration by giving reference of LUT of Delhi office as the PAN is same

Question 91 Procedure for refund if Export is declared in wrong column in Return

Question 90 The amount of input and output to be filed while filing refund of unutilized ITC
 
Question 89 Rejection of refund

Question 88 The ITC is less than the tax payable on export

Question 87 Rejection of refund

Question 86 Refund in case of merchant exporter

Question 85 Time limit to claim refund

Question 84 Calculation of Inverted tax structure refund

Question 83 GST on sale of MEIS & its effect on refund of ITC

Question 82 Refund of export made in Nepal/Bhutan

Question 81 Refund of ITC re-credited

Question 80 Numbers of Refund applications in case of two original refund claims

Question 79 Refund in case of merchant exporter

Question 78 Refund of cess available in credit ledger related to export sales

Question 77 Time limit for filing refund application

Question 76 Refund claim of cash balance and inverted duty structure filed simultaneously.

Question 75 Refund of unutilized ITC

Question 74 NIL refund in RFD-01 was filed by mistake

Question 73 GST refund on inward supplies as well as duty drawbacks simultaneslouly

Question 72 Export of goods under LUT but common input & input services are procured on payment of tax

Question 71 RCM on director's services

Question 70 Refund in case for zero rated supplies & exempted supply

Question 69 Availability of ITC if drawback is taken of such duty/tax

Question 68 Erroneous refund granted of IGST paid on export

Question 67 Documentation and Procedure for Job Work

Question 66 Categories to be selected in refund form for tax paid under wrong head

Question 65 Refund of inverted duty structure

Question 64 Rejection of refund of services

Question 63 Proper Authority to grant Refund of CVD & Social Welfare Surcharge

Question 62 Refund of inverted duty structure

Question 61 Lower refund granted of IGST

Question 60 Export Procedure and Refund procedure for exports to Nepal

Question 59 Refund of GST on infrastructure cost charged by group company

Question 58 Rejection of refund

Question 57 Refund of accumulated ITC

Question 56 Rejection of refund

Question 55 Restriction on refund of IGST paid on export of goods if input are procured against advance authorization

Question 54 Claiming 'All Industry Rate' of Duty Drawback along with refund of accumulated ITC

Question 53 Supply against EPCG License

Question 52

Question 51 Import of goods which are chargeable @12% but custom department charged higher rate

Question 50 Rate of tax paid on inward supply is higher then rate of tax on outward supply

Question 49 Supply against EPCG

Question 48 Invoice wise applicability of provision of refund of GST and drawback

Question 47 Refund of excess credit under Inverted duty structure

Question 46 Refund in case of zero rated supply

Question 45 Credit of CVD & ACD

Question 44 Liabilities related to service tax

Question 43 Refund of GST paid under wrong head

Question 42 Requirement to file GTSR2

Question 41 B to B transaction entered as B to C in GST returns

Question 40 Reversal of ITC as per rule 42

Question 39 Refund of unutilized credit

Question 38 Refund of accumulated ITC

Question 37 Refund of tax paid on input used in final product which is exempt/not taxable

Question 36 Excess tax deposited in GTSR3B

Question 35 Refund of ITC in case of zero rated supply under LUT

Question 34 Procedure for return of excess refund received

Question 33 Refund procedure in case of supply made to Nepal

Question 32 Duty drawback

Question 31 Filing an appeal with CESTAT for a refund claim rejected by the Commissioner Appeals

Question 30 Less payment to foreign supplier

Question 29 Refund in respect of export made without filing LUT

Question 28 Data of GSTR-3B/GSTR-1 could not be transmitted in ICEGATE portal

Question 27 Refund in respect of export made without filing LUT

Question 26 Procedure for applying for UID No

Question 25 Refund of SEZ units

Question 24 Refund procedure of wrongly deposit cess instead of SGST

Question 23 No action taken by department in respect of refund application

Question 22 Credit of tax paid when there is no liability to pay tax

Question 21 Calculation of refundable amount of ITC on zero rated supply

Question 20 Supply of goods under EPCG

Question 19 Calculation of refundable amount of accumulated ITC

Question 18 Form for manual filing of refund of IGST paid

Question 17 Manually filling of refund application

Question 16 Refund of tax paid on supply made to SEZ

Question 15 Payment of tax under wrong head

Question 14 Refund of excess tax paid under RCM

Question 13 Due date of furnishing Tran-1

Question 12 Manually filling of refund in case of inverted duty structure

Question 11 Tax rate & ITC provisions in case of restaurant services

Question 10 Online application of refund is not possible to submit

Question 9 Refund procedure of wrongly deposit cess

Question 8 Refund procedure of wrongly deposit cess instead of SGST

Question 7 Rate of tax paid on inward supply is higher then rate of tax on outward supply

Question 6 Rate of tax paid on inward supply is higher then rate of tax on outward supply

Question 5 Manually filling of refund application

Question 4 Rate of tax paid on inward supply is higher then rate of tax on outward supply

Question 3 Refund claim of IGST

Question 2 Payment of tax under wrong head

Question 1 Refund of tax paid on input used in final product which is exempt from tax