Case of Shree Arihant Oil and General Mills vs Union of India, HC Rajasthan Judgement Dated 8th September 2025. The case relates to section 54, Refund of tax-Input tax credit, Inverted duty structure, Notification 09/2022 dated 13th July 2022 applicable prospectively. The court held that refund cannot be denied for period up to 18th July 2022 and the circular restricting refund claims held arbitrary and violative of Article 14. The refund application filed within limitation period of two years cannot be rejected.