Amended Rule 89(5) Applicable Retrospectively: Bombay High Court Allows Refund Under Inverted Duty Structure

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Amended Rule 89(5) Applicable Retrospectively: Bombay High Court Allows Refund Under Inverted Duty Structure

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Published on

25/04/2026

By Mariya Paliwala

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The Bombay High Court has allowed a writ petition granting relief in a long-standing dispute concerning refund of accumulated Input Tax Credit (ITC) arising from an inverted duty structure. The bench of Justice G. S. Kulkarni and Judstice Aarti Sathe has observed that the amendment to Rule 89(5) was indeed clarificatory and intended to correct…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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Amended Rule 89

Amended Rule 89(5) Applicable Retrospectively: Bombay High Court Allows Refund Under Inverted Duty Structure

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