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2022 (10) TMI 1129 - HC - GSTRefund of ITC accumulated due to inverted Tax Structure - Section 54 of CGST Act - HELD THAT:- As rightly contended by the learned counsel for the petitioner, in addition to the fact that the Circular dated 31.03.2020 does not come in the way of the petitioner claiming refund under Section 54(3)(ii) of the CGST Act, 2017, as held by the Gauhati High Court in BMG’s case [2021 (9) TMI 472 - GAUHATI HIGH COURT], the said position has been reiterated and clarified by the respondents themselves by issuing the Circular dated 06.07.2022, which is sufficient to show that the petitioner is entitled to seek refund of the said amount paid by him. The petitioner would be entitled to refund of the said amount and the impugned order rejecting the refund deserves to be quashed and the respondents are to be directed to take necessary steps to consider the claim of the petitioner in accordance with law - Petition allowed - decided in favor of petitioner.
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