No Fresh GST Refund Application Required After Successful Appeal

Advance Systems Vs Commissioner of Central Excise And CGST (Delhi High Court)

In a significant ruling by the Delhi High Court in the case of Advance Systems vs. Commissioner of Central Excise and CGST, the court granted a refund on the ground that once an appeal has been succeeded before the appellate authority, there is no need to file fresh refund applications. This article provides an analysis of the court’s decision and its implications for taxpayers.

Analysis: T

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