{"id":5244,"date":"2025-08-06T17:59:28","date_gmt":"2025-08-06T12:29:28","guid":{"rendered":"https:\/\/www.centaxonline.com\/blog\/?p=5244"},"modified":"2025-08-26T14:53:13","modified_gmt":"2025-08-26T09:23:13","slug":"refund-allowed-under-inverted-duty-even-without-higher-input-tax-hc","status":"publish","type":"post","link":"https:\/\/www.centaxonline.com\/blog\/refund-allowed-under-inverted-duty-even-without-higher-input-tax-hc","title":{"rendered":"Refund Allowed Under Inverted Duty Even Without Higher Input Tax | HC"},"content":{"rendered":"<pre>Case Details: <a href=\"https:\/\/www.centaxonline.com\/latest-news-updates\/gst\/101010000000401935\/refund-of-itc-under-inverted-duty-structure-allowed-even-if-tax-rate-of-principal-input-is-not-more-than-principal-output-hc\"><span class=\"TextRun SCXW152281262 BCX0\" lang=\"EN-IN\" xml:lang=\"EN-IN\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW152281262 BCX0\" data-ccp-parastyle=\"Body-All Documents\" data-ccp-parastyle-defn=\"{&quot;ObjectId&quot;:&quot;f54e3151-7552-5563-bc14-dd1598e94375|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[469775450,&quot;Body-All Documents&quot;,201340122,&quot;2&quot;,134234082,&quot;true&quot;,134233614,&quot;true&quot;,469778129,&quot;Body-AllDocuments&quot;,335572020,&quot;1&quot;,469777841,&quot;Book Antiqua&quot;,469777842,&quot;Times New Roman&quot;,469777844,&quot;Book Antiqua&quot;,469769226,&quot;Book Antiqua,Times New Roman&quot;,335551500,&quot;0&quot;,134233111,&quot;true&quot;,335559740,&quot;280&quot;,201341983,&quot;1&quot;,335559739,&quot;0&quot;,335551550,&quot;6&quot;,335551620,&quot;6&quot;,469777929,&quot;Body-All Documents Char&quot;,201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777843,&quot;Calibri&quot;,201341986,&quot;1&quot;,268442635,&quot;24&quot;]}\" data-ccp-parastyle-linked-defn=\"{&quot;ObjectId&quot;:&quot;d1cb5994-2cf1-5883-8af4-faa182bd9769|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777841,&quot;Book Antiqua&quot;,469777842,&quot;Times New Roman&quot;,469777843,&quot;Calibri&quot;,469777844,&quot;Book Antiqua&quot;,201341986,&quot;1&quot;,469769226,&quot;Book Antiqua,Times New Roman&quot;,268442635,&quot;24&quot;,469775450,&quot;Body-All Documents Char&quot;,201340122,&quot;1&quot;,134233614,&quot;true&quot;,469778129,&quot;Body-AllDocumentsChar&quot;,335572020,&quot;1&quot;,134231262,&quot;true&quot;,335551500,&quot;0&quot;,134233111,&quot;true&quot;,469777929,&quot;Body-All Documents&quot;,469778324,&quot;Default Paragraph Font&quot;]}\">MK Agrotech Pvt. Ltd. Versus<\/span> <span class=\"NormalTextRun SCXW152281262 BCX0\" data-ccp-parastyle=\"Body-All Documents\">Union of India<\/span><span class=\"NormalTextRun SCXW152281262 BCX0\" data-ccp-parastyle=\"Body-All Documents\"> (2025) 32 Centax 479 (Kar.)<\/span><\/span><span class=\"EOP SCXW152281262 BCX0\" data-ccp-props=\"{&quot;201341983&quot;:1,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:280}\">\u00a0<\/span><\/a><\/pre>\n<h2><em>Judiciary and Counsel Details<\/em><\/h2>\n<ul>\n<li>\n<div id=\"dbs_judge\"><strong><span id=\"111170000000052659\">Suraj Govindaraj<\/span>, J.<\/strong><\/div>\n<\/li>\n<li>\n<div><strong><span id=\"111170000000166406\">Smt. Meghna Lal<\/span>,\u00a0<span id=\"111170000000166407\">Smt. Vani Dwevidi<\/span>\u00a0<\/strong>and <strong>Shri\u00a0<span id=\"111170000000043501\">Ravi Raghavan<\/span>,<\/strong> Advs. for the Petitioner.<\/div>\n<\/li>\n<li>\n<div><strong>Shri\u00a0<span id=\"111170000000166408\">Jeevan J. Neeraligi<\/span><\/strong>, Adv. for the Respondent.<\/div>\n<\/li>\n<\/ul>\n<h2><em style=\"font-size: 28px;\">Facts of the Case<\/em><\/h2>\n<p><span class=\"TextRun SCXW71148769 BCX0\" lang=\"EN-IN\" xml:lang=\"EN-IN\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW71148769 BCX0\" data-ccp-parastyle=\"Body-All Documents\" data-ccp-parastyle-defn=\"{&quot;ObjectId&quot;:&quot;f54e3151-7552-5563-bc14-dd1598e94375|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[469775450,&quot;Body-All Documents&quot;,201340122,&quot;2&quot;,134234082,&quot;true&quot;,134233614,&quot;true&quot;,469778129,&quot;Body-AllDocuments&quot;,335572020,&quot;1&quot;,469777841,&quot;Book Antiqua&quot;,469777842,&quot;Times New Roman&quot;,469777844,&quot;Book Antiqua&quot;,469769226,&quot;Book Antiqua,Times New Roman&quot;,335551500,&quot;0&quot;,134233111,&quot;true&quot;,335559740,&quot;280&quot;,201341983,&quot;1&quot;,335559739,&quot;0&quot;,335551550,&quot;6&quot;,335551620,&quot;6&quot;,469777929,&quot;Body-All Documents Char&quot;,201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777843,&quot;Calibri&quot;,201341986,&quot;1&quot;,268442635,&quot;24&quot;]}\" data-ccp-parastyle-linked-defn=\"{&quot;ObjectId&quot;:&quot;d1cb5994-2cf1-5883-8af4-faa182bd9769|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777841,&quot;Book Antiqua&quot;,469777842,&quot;Times New Roman&quot;,469777843,&quot;Calibri&quot;,469777844,&quot;Book Antiqua&quot;,201341986,&quot;1&quot;,469769226,&quot;Book Antiqua,Times New Roman&quot;,268442635,&quot;24&quot;,469775450,&quot;Body-All Documents Char&quot;,201340122,&quot;1&quot;,134233614,&quot;true&quot;,469778129,&quot;Body-AllDocumentsChar&quot;,335572020,&quot;1&quot;,134231262,&quot;true&quot;,335551500,&quot;0&quot;,134233111,&quot;true&quot;,469777929,&quot;Body-All Documents&quot;,469778324,&quot;Default Paragraph Font&quot;]}\">The petitioner, a manufacturer and dealer of refined vegetable oil, challenged the revisionary order passed under CGST and Karnataka GST, whereby refund of input tax credit (ITC) under the inverted duty structure was restricted. Although ITC had initially been sanctioned, <\/span><span class=\"NormalTextRun SCXW71148769 BCX0\" data-ccp-parastyle=\"Body-All Documents\">the revisionary authority restricted the refund to the tax rate applicable on the principal input, namely crude sunflower oil. <\/span><span class=\"NormalTextRun SCXW71148769 BCX0\" data-ccp-parastyle=\"Body-All Documents\">The petitioner contended that for the purpose of manufacturing refined sunflower oil, other ingredients and inputs were also made use of, and therefore, refund of ITC in respect of those items was also admissible.<\/span> <span class=\"NormalTextRun SCXW71148769 BCX0\" data-ccp-parastyle=\"Body-All Documents\">It was <\/span><span class=\"NormalTextRun SCXW71148769 BCX0\" data-ccp-parastyle=\"Body-All Documents\">submitted<\/span><span class=\"NormalTextRun SCXW71148769 BCX0\" data-ccp-parastyle=\"Body-All Documents\"> that restricting the refund solely on the basis of the principal input\u2019s tax rate was contrary to the scheme of Section 54 of the CGST Act and Karnataka GST Act, read with Rule 89 of the CGST Rules and Karnataka GST Rules. The matter was accordingly placed before the High Court.<\/span><\/span><span class=\"EOP SCXW71148769 BCX0\" data-ccp-props=\"{&quot;201341983&quot;:1,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:280}\">\u00a0<\/span><\/p>\n<h2><i>High Court Held<\/i><\/h2>\n<p><span class=\"TextRun SCXW111687414 BCX0\" lang=\"EN-IN\" xml:lang=\"EN-IN\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW111687414 BCX0\" data-ccp-parastyle=\"Body-All Documents\" data-ccp-parastyle-defn=\"{&quot;ObjectId&quot;:&quot;f54e3151-7552-5563-bc14-dd1598e94375|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[469775450,&quot;Body-All Documents&quot;,201340122,&quot;2&quot;,134234082,&quot;true&quot;,134233614,&quot;true&quot;,469778129,&quot;Body-AllDocuments&quot;,335572020,&quot;1&quot;,469777841,&quot;Book Antiqua&quot;,469777842,&quot;Times New Roman&quot;,469777844,&quot;Book Antiqua&quot;,469769226,&quot;Book Antiqua,Times New Roman&quot;,335551500,&quot;0&quot;,134233111,&quot;true&quot;,335559740,&quot;280&quot;,201341983,&quot;1&quot;,335559739,&quot;0&quot;,335551550,&quot;6&quot;,335551620,&quot;6&quot;,469777929,&quot;Body-All Documents Char&quot;,201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777843,&quot;Calibri&quot;,201341986,&quot;1&quot;,268442635,&quot;24&quot;]}\" data-ccp-parastyle-linked-defn=\"{&quot;ObjectId&quot;:&quot;d1cb5994-2cf1-5883-8af4-faa182bd9769|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777841,&quot;Book Antiqua&quot;,469777842,&quot;Times New Roman&quot;,469777843,&quot;Calibri&quot;,469777844,&quot;Book Antiqua&quot;,201341986,&quot;1&quot;,469769226,&quot;Book Antiqua,Times New Roman&quot;,268442635,&quot;24&quot;,469775450,&quot;Body-All Documents Char&quot;,201340122,&quot;1&quot;,134233614,&quot;true&quot;,469778129,&quot;Body-AllDocumentsChar&quot;,335572020,&quot;1&quot;,134231262,&quot;true&quot;,335551500,&quot;0&quot;,134233111,&quot;true&quot;,469777929,&quot;Body-All Documents&quot;,469778324,&quot;Default Paragraph Font&quot;]}\">The High Court held that in cases involving multiple inputs, refund of unutilised ITC under the inverted duty structure cannot be denied merely because the tax rate of the principal input is not higher than that of the principal output. It relied upon the decision in Indian Oil Corporation Ltd. v. Assistant Commissioner of Central Tax (2025) 29 Centax 452 (Kar.), and held that the legal principle laid down therein squarely applied to the present case. The Court allowed the writ petition and issued a writ of certiorari quashing the impugned revisionary order.<\/span><\/span><span class=\"EOP SCXW111687414 BCX0\" data-ccp-props=\"{&quot;201341983&quot;:1,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:280}\">\u00a0<\/span><\/p>\n<h2><span data-ccp-props=\"{&quot;201341983&quot;:1,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:280}\">List Of <\/span>Cases Cited<\/h2>\n<ul>\n<li>\n<div><a href=\"https:\/\/www.centaxonline.com\/search?searchData=(2025)%2029%20Centax%20452%20(Kar.)&amp;itemType=AP\">Indian Oil Corporation Ltd. v. Asstt. Commissioner of Central Tax<\/a> \u2014\u00a0<a id=\"anchor_39738.192217027754\"><\/a>(2025) 29 Centax 452 (Kar.)\u00a0\u2014\u00a0<i>Referred<\/i>\u00a0[Para 7]<\/div>\n<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Case Details: MK Agrotech Pvt. Ltd. Versus Union of India (2025) 32&hellip;<\/p>\n","protected":false},"author":16,"featured_media":5249,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[37,60,189],"tags":[],"class_list":["post-5244","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gst","category-news","category-gst-case-chronicles"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Refund Allowed Under Inverted Duty Even Without Higher Input Tax | HC<\/title>\n<meta name=\"description\" content=\"High Court rules ITC refund under inverted duty structure is permissible even if principal input&#039;s tax rate is not higher than that of principal output.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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