Refund of ITC which was used in payment of tax

This query is : Open

Pradeep Patidar (Querist)
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06 January 2025 Taxpayer had applicability of rule 86B in FY 2021-22. but he has paid output tax through credit ledger instead of cash ledger. in 2024 tax officer has informed that that tax has to be paid in cash with interest. now tax payer has paid tax + interest through DRC 03 in 2024.
Query1: Can taxpayer get refund of ITC which was used in payment of output tax liability in 2021-22.
Query2: If yes then what will be "relevant date" for refund claim application.

CS Advocate Abhishek Goyal

CS Advocate Abhishek Goyal (Expert)
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07 January 2025 As you have availed ITC in payment of output tax liability, on what basis will you be claiming the refund?

Pradeep Patidar

Pradeep Patidar (Querist)
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07 January 2025 on the call of GST officer we have paid that liability in cash in Dec 2024. so we have paid doubled tax on same output tax liability. so one out of two should be refunded.

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