Invertted duty struture

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jaigurudev (Querist)
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27 January 2026 Dear sir,i have sales of 122994483@5% and i have purchase of 110000000@5% and packing material@18% is 9100000.can i claim for refund under inverted duty strutrure i have total accumulated itc of 39 lac

Aashok Kumar Sharma

Aashok Kumar Sharma (Expert)
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28 January 2026 You can definitely file for a refund, but your "Total Accumulated ITC of 39 Lakh" likely includes ITC from services or capital goods which the formula will filter out. Your actual refund will be the surplus tax specifically created by the 18% packing material after it is proportionally reduced by the tax you owe on your sales.

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