Refund Claim Upheld: Tax Calculation Validates Petitioner's Entitlement to Rs. 8,848 in Budgetary Support Amounts

HC allowed the petitioner's refund claim, holding that the rejection of Rs. 1,678/- for July-September 2021 and Rs. 7,170/- for January-March 2022 quarters was improper. The court determined that the budgetary support calculation under the scheme was correctly applied, with entitlement calculated at 58% of central tax paid through cash ledger and 29% of IGST paid. The respondent was directed to release the inadmissible amounts in accordance with the notification dated 05.10.2017, effectively granting the petitioner's full refund claim. .....

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