CBIC allows bunching of claims across FYs, refund admissible according to original payment-mode

CBIC issues clarifications on refund related issues to ensure uniformity in the implementation of the provisions of law in this regard across the field formations; Removes restriction on bunching/clubbing of refund claims across financial years (FYs) while referring to Delhi HC order in case of Pitambra Books, modifies circular No. 125/44/2019-GST dated November 18, 2019 to that extent; Clarifies on manner of refund of tax paid on supplies other than zero ...