Madras HC
GST
Tvl. Eicher Motors v. Supt. of CGST & Anr.
W.P. 12345/2024
·
29 August 2024
·
Madras HC
Refund
Inverted duty
Rule 89(5)
7
relied upon
4
cited in
Published 18 May 2026
Summary
Refund of accumulated ITC on account of inverted duty structure — formula in Rule 89(5) read with the CBIC's revised circular; refund cannot be denied for input services prior to amendment.
Case Details
Court / Tribunal
Madras HC
Parties
Tvl. Eicher Motors v. Supt. of CGST & Anr.
Citation
W.P. 12345/2024
Date of Judgment
29 August 2024
Bench
—
Tax Domain
GST
Editorial note: This summary was prepared by TaxPleader's research team and reviewed by our editorial board. It reflects the position as at the date of judgment. For subsequent developments, see the citation chain above. Nothing here constitutes legal advice — read our Disclaimer.