Komal Ahuja Business, finance, GST Law, Taxation 2017, circular on inverted duty structure refund, criteria of refund of accumulated itc, Inverted Duty Structure under gst, notification on inverted duty structure refund, process of refund of accumulated itc, refund of accumulated ITC, refund under inverted duty structure, Rule 89 of the CGST Rules, Section 54 of the CGST Act