Gst refund

[THYAGARAJAN KALYANASUNDARAM]

Dear experts,

One of my client is in SEZ unit. Though they are not liable to pay GST on input services, some of the vendors have collected GST from them. Now, there is a credit of RS 8 lakhs in ITC ledger for my client.

My query is in which head should I apply for GST refund in this case ?

Kindly reply me and thanks in advance.

AI Summary

GST refund: SEZ buyer can claim tax paid on inputs from GST Department subject to unjust enrichment and time limits.
SEZ buyers charged GST on input services can claim refund from the GST Department by filing online using FORM-GST-RFD-01, either under zero-rated without LUT or as excess payment of tax. Either the SEZ unit or the supplier may claim the refund. Claims must meet the filing time limit and comply with the unjust enrichment provision and related administrative guidance.