On 10 February 2026, a two-judge bench ordered ₹19.28 crore IGST refund credited to the Consumer Welfare Fund, holding Section 54 CGST Act an exhaustive code and rejecting an 'alien modality' tariff-adjustment route.
On 13 September 2021, a two-judge bench upheld CGST Rule 89(5) and held that refund of unutilised ITC under inverted-duty structure is limited to input goods, excluding input services.