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Amended Rule 89(5) denies the benefit of refund of unutilized input tax credit and demand notice dated 21.6.2018 is illegal.

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Refund — Application filed for seeking declaration Rule 89(5) of the Central Goods and Services Tax Rules, 2017 as amended vide Notification No. 21/2018-Central Tax dated 18.4.2018and Notification No.26/2018-Central Tax dated 13.6.2018 to the extent that the said provision denies grant of refund of unutilized tax credit in respect of tax paid on input services is ultra vires to the Constitution of India and provisions of the Central and Service Tax Act, 2017. Notices issued to the respondents. Direct service is permitted. — The Quarry Owners Association Vs. Union of India [2019] 14 TAXLOK.COM 037 (Gujarat)