The assessee, engaged in manufacture of edible oil (HSN 1514), claimed refund of accumulated ITC under the inverted duty structure for the period prior to 18-07-2022. Notification No. 09/2022-CT (Rate) dated 13-07-2022, effective from 18-07-2022, disallowed refunds for goods under HSN 1514 prospectively. The assessee filed refund applications on 04-01-2023 within the statutory two-year limit under section 54. Authorities, relying on CBIC Circular No. 181/13/2022 dated 10-11-2022, refused to process the claim, holding that only applications filed before 18-07-2022 were eligible. The High Court held that ITC is an indefeasible right ( CC Excise, Pune  v. Dai Ichi Karkaria Ltd.  1999 (112) ELT 353(S.C.) : (1999) 7 SCC 448  and the right accrued up to 18-07-2022 cannot be retrospectively taken away by a circular. The restriction created two irrational classes of assessees and violated Article 14. Following rulings of Gujarat High Court in  Patanjali Foods Ltd. v. UOI  R/Special Civil Application No. 17298/2024  dt. 12 -2 -2025 ,AP High Court in  Priyanka Refineries Pvt. Ltd. v. Dy.CST & and Gemini Edibles and Fats India Ltd. v. ACCT  (2025) 143 GSTR 636 : 2025 SCC OnLine AP 1435.  and dismissal of SLP by Supreme Court, 09.05.2025  (2025) 143 GSTR 644 : 2025 SCC OnLine SC 1580. The Court quashed Point No. 2 of Circular 181/13/2022 as illegal and arbitrary. Authorities were directed to decide refund claims within three months without relying on the quashed circular. ( D.B. CWP No. 2932/2023, dt. 08-09-2025 )