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2018 (9) TMI 1766 - HC - GSTVires of amended subrule [5] of Rule 89 of the Central Goods & Services Rules, 2017 which has been given retrospective effect - Held that:- Essentially, by virtue of this rule, in case of inverted tax structure of Service tax, the assessee; such as the petitioner, would not be able to claim refund of the differential service tax. The Government, as a subordinate legislature, cannot frame rules which deprives a person of such benefit. Notice returnable on 25th October 2018.
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