Inverted duty structure refund admissible u/s 54(3)(ii) even when supplier has charged higher rate

Commercial Tax Officer-GD-III Vs Suzlon Energy Limited (Madras High Court) Madras High Court held that refund of inverted duty structure available u/s 54(3)(ii) of the GST Act even when the supplier has inadvertently charged higher rate i.e. 18% instead of applicable rate i.e. 5%. Facts- According to the petitioner, the first respondent had procured the materials from the supplier, where the supplier paid IGST at the rate of 18% and made the supply. However, for the final product, the first respondent is liable to pay IGST only at the rate of 5%. Further he would contend that the supplier of t...