Endorsement for Refund of Unutilized ITC

[zarina banu]

Rule 89 and Circular 125/2019 says Endorsement from specified officer of SEZ unit is mandatory for obtaining credit for unutilized ITC. Is there any options we can claim refund without endorsement?

[Shilpi Jain]

Maybe difficult to get through without the endorsement. What else could be the proof of goods admitted In sez or services used by sez?

AI Summary

Endorsement requirement for SEZ unit ITC refunds complicates claiming unutilized credit absent specified officer endorsement. Endorsement from a specified officer of a Special Economic Zone unit is a procedural prerequisite to claim refund of unutilized input tax credit; absence of that endorsement makes claiming refund difficult, and alternative evidence of goods admitted into the SEZ or services used by the SEZ may be uncertain in place of the prescribed endorsement.