https://www.taxtmi.com/caselaws?id=413578 The court ruled in favor of the Special Economic Zone (SEZ) regarding the entitlement to claim a refund of taxes paid under the CGST, SGST, and IGST Acts. The court held that the SEZ, as an entity eligible to claim refunds under Section 54 of the CGST Act, could seek a refund of unutilized Input Tax Credit (ITC) despite the respondents' argument that only suppliers could claim refunds. The court emphasized the inclusive language of Section 54, allowing any person to claim a refund, and directed the SEZ to provide necessary documentation to substantiate their claim while addressing concerns about double claims and tax remittance verification. en-us Wed, 11 Aug 2021 00:00:00 +0530 Thu, 27 Mar 2025 16:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413578 The court ruled in favor of the Special Economic Zone (SEZ) regarding the entitlement to claim a refund of taxes paid under the CGST, SGST, and IGST Acts. The court held that the SEZ, as an entity eligible to claim refunds under Section 54 of the CGST Act, could seek a refund of unutilized Input Tax Credit (ITC) despite the respondents' argument that only suppliers could claim refunds. The court emphasized the inclusive language of Section 54, allowing any person to claim a refund, and directed the SEZ to provide necessary documentation to substantiate their claim while addressing concerns about double claims and tax remittance verification. Case-Laws GST Wed, 11 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413578