No Refund of Input Services is allowed in case of an Inverted Duty Structure

No Refund of Input Services is allowed in case of an Inverted Duty Structure No Refund of Input Services is allowed in case of an Inverted Duty Structure. Supreme Court sets aside the decision of Gujarat HC in the matter of VKC Footwear The appeals filed by the Centre against Gujarat HC judgment in VKC footsteps is allowed. https://twitter.com/castudycafe/status/1437313320965443590 The Court said, "The anomalies in Sub-rule 5 of Rule 89 of the CGGST Rules, 2017 needs to be looked into by the GST Council." The Judgment is given below: