https://www.taxtmi.com/highlights?id=63102 Refund of accumulated Integrated Goods and Service - Zero Rated Supply - The impugned order proceeds on the assumption that application for refund in respect of supplies to a Special Economic Zone or a Special Economic Zone Developer, can be filed only by a supplier of the goods or services in terms of second proviso to Rule 89 (1) of Central Goods and Service Tax Rules, 2017 - there is no merit in the impugned order passed by the respondent denying the benefit of refund of unutilized input tax credit of zero rated supplies effected by the petitioner. - HC en-us Tue, 26 Apr 2022 08:17:48 +0530 Tue, 26 Apr 2022 08:17:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=63102 Refund of accumulated Integrated Goods and Service - Zero Rated Supply - The impugned order proceeds on the assumption that application for refund in respect of supplies to a Special Economic Zone or a Special Economic Zone Developer, can be filed only by a supplier of the goods or services in terms of second proviso to Rule 89 (1) of Central Goods and Service Tax Rules, 2017 - there is no merit in the impugned order passed by the respondent denying the benefit of refund of unutilized input tax credit of zero rated supplies effected by the petitioner. - HC Highlights GST Tue, 26 Apr 2022 08:17:48 +0530 https://www.taxtmi.com/highlights?id=63102