https://www.taxtmi.com/forum/issue?id=115498 Supplies from the domestic tariff area to SEZ units are treated as zero-rated; unutilised input IGST attributable to those zero-rated supplies is refundable. The taxpayer, having procured consumables for SEZ units and obtained LUT, filed an online refund which an SEZ officer refused to approve contending the goods were not exempt. Administrative instructions show no restriction on these goods for authorised SEZ operations, and refunds must be sanctioned under existing instructions without awaiting further clarification; rejection requires issuance of a show-cause notice and the claimant may seek the basis of rejection. en-us Sun, 06 Oct 2019 20:11:57 +0530 Thu, 23 Jan 2025 15:54:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=115498 Supplies from the domestic tariff area to SEZ units are treated as zero-rated; unutilised input IGST attributable to those zero-rated supplies is refundable. The taxpayer, having procured consumables for SEZ units and obtained LUT, filed an online refund which an SEZ officer refused to approve contending the goods were not exempt. Administrative instructions show no restriction on these goods for authorised SEZ operations, and refunds must be sanctioned under existing instructions without awaiting further clarification; rejection requires issuance of a show-cause notice and the claimant may seek the basis of rejection. Discussion-Forum GST Sun, 06 Oct 2019 20:11:57 +0530 https://www.taxtmi.com/forum/issue?id=115498