SEZ units may seek refund of eligible unutilised input tax...

SEZ units may seek refund of eligible unutilised input tax credit distributed through an Input Service Distributor where the credit is attributable to their own zero-rated exports without payment of integrated tax. The supplier-specific procedure for direct SEZ supplies does not automatically bar such claims. Refund eligibility remains subject to verification, statutory conditions and quantification. A proposed exclusion for alleged prior supplier refund requires cogent documentary evidence, disclosure to the claimant and a reasonable opportunity to respond; supplier applications or unexplained back-office records alone do not establish double refund.