#hsn misclassification

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Refund rejection set aside as erroneous HSN classification and Rule 36(4) mismatches were held insufficient to deny refund without proper evaluation of documents for the relevant refund period

Case: Simran Chandwani v. Principal Commissioner of CGST, Delhi North & Ors. Court: High Court of DelhiPetition No.: W.P.(C) 8164/2022Date of Judgment: 06.10.2023Category of Dispute: Refund – Inverted Duty StructureRelevant Provisions: Section 54, CGST Act, 2017 (Refund) Rule 89, CGST Rules, 2017 (Refund for inverted duty) Rule 36(4), CGST Rules, 2017 (Restriction on ITC) HSN Classification…

Refund rejection set aside as erroneous HSN classification and Rule 36(4) mismatches were held insufficient to deny refund without proper evaluation of documents for the relevant refund period