Refund of ITC on account of IDS allowed where goods supplied under concessional rate notification

Micro Systems and Services Vs Union of India (Telangana High Court) Refund of ITC on account of IDS allowed where goods supplied under concessional rate notification The Hon’ble Telangana High Court in Micro Systems and Services v. Union of India and 5 others [Writ Petition No.37465 of 2021 dated September 5, 2022] remanded back the matter to the assessing authority for reconsidering the refund claimed by the assessee noting that refund of accumulated Input Tax Credit (ITC) on account of inverted duty structure (IDS) is allowed where the goods have been supplied under concessional rate notif...