High Court dismisses challenge to reduced GST refunds under Budgetary Support Policy, citing promissory estoppel doctrine and Apex Court precedent.

Doctrine of promissory estoppel - Impact of migration to GST from erstwhile area back exemption / incentive scheme in Central Excise - the Excise duty Exemptions availed by the Petitioner by way of refund in the pre GST regime, for both the Units were curtailed by the Respondent No.1 through the Budgetary Support Policy thereby reducing the benefit granted to the Petitioner, as the Petitioner is not allowed to take refund of full amount of CGST paid from electronic cash ledger and the refund of 50 per cent of the IGST paid from electronic cash ledger. - Since the question has been already answered by the Apex Court, writ petitions dismissed - HC .....

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