https://www.taxtmi.com/caselaws?id=418751 Gujarat HC held that Sub Rule (4B) of Rule 89 of CGST Rules, 2017 applies to refund claims for unutilized ITC on zero-rated export supplies under LUT. The court directed remand to Assistant Commissioner for fresh determination using input/output ratio formula. The Joint Commissioner (Appeals) order was upheld as it correctly applied Sub Rule (4B) and remitted the matter, while the original Joint Commissioner order dated 19th July 2021 was quashed. Appeal allowed in part with matter remanded for proper calculation of refund amount. en-us Fri, 18 Feb 2022 00:00:00 +0530 Tue, 01 Apr 2025 11:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418751 Gujarat HC held that Sub Rule (4B) of Rule 89 of CGST Rules, 2017 applies to refund claims for unutilized ITC on zero-rated export supplies under LUT. The court directed remand to Assistant Commissioner for fresh determination using input/output ratio formula. The Joint Commissioner (Appeals) order was upheld as it correctly applied Sub Rule (4B) and remitted the matter, while the original Joint Commissioner order dated 19th July 2021 was quashed. Appeal allowed in part with matter remanded for proper calculation of refund amount. Case-Laws GST Fri, 18 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418751