Re-credit of amount in the Electronic Credit Ledger after rejection of GST refund claim - non filing of...

Re-credit of amount in the Electronic Credit Ledger after rejection of GST refund claim - non filing of appeal against rejection order - The amount has not been recredited not on account of non compliance with the provisions of the Explanation to rule 93 of the CG&ST Rules, but since there is no mechanism for recrediting the amount to the Electronic Credit Ledger. - Relief granted to the petitioner. .....

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