https://www.taxtmi.com/caselaws?id=418696 HC allowed the SEZ pharmaceutical company's writ application for refund of unutilized ITC amounting to Rs. 21,66,887. The court held that the applicant was entitled to claim refund of IGST credit in its Electronic Credit Ledger, following precedent established in M/s. Britannia Industries Limited vs. Union of India. The court quashed the Assistant Commissioner's rejection order and directed authorities to process the refund claim within three weeks, ruling that SEZ units making zero-rated supplies can claim refunds when no specific supplier can claim refund due to ISD distribution of Input Tax Credit. en-us Fri, 18 Feb 2022 00:00:00 +0530 Tue, 01 Apr 2025 11:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418696 HC allowed the SEZ pharmaceutical company's writ application for refund of unutilized ITC amounting to Rs. 21,66,887. The court held that the applicant was entitled to claim refund of IGST credit in its Electronic Credit Ledger, following precedent established in M/s. Britannia Industries Limited vs. Union of India. The court quashed the Assistant Commissioner's rejection order and directed authorities to process the refund claim within three weeks, ruling that SEZ units making zero-rated supplies can claim refunds when no specific supplier can claim refund due to ISD distribution of Input Tax Credit. Case-Laws GST Fri, 18 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418696