https://www.taxtmi.com/caselaws?id=398175 The court held that the petitioner, a SEZ unit, is entitled to a refund of unutilized IGST credit as there is no specific supplier who can claim the refund under the CGST Act and Rules. The court directed the respondents to process the refund claim within three months, quashed the impugned order, and allowed the petition. en-us Wed, 11 Mar 2020 00:00:00 +0530 Thu, 20 Mar 2025 10:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=398175 The court held that the petitioner, a SEZ unit, is entitled to a refund of unutilized IGST credit as there is no specific supplier who can claim the refund under the CGST Act and Rules. The court directed the respondents to process the refund claim within three months, quashed the impugned order, and allowed the petition. Case-Laws GST Wed, 11 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=398175