https://www.taxtmi.com/caselaws?id=428441 The AP HC allowed the petition regarding refund of Input Tax Credit for zero-rated supply of electrical energy across borders. The court held that amended Rule 89(2) of CGST Rules, 2022 was clarificatory in nature, addressing defects in the original rule that created problems for power generating units claiming refunds on electricity exports. The amendment clarified how transmission of intangible electrical energy could be proved, since traditional shipping bills were inadequate. Following Supreme Court precedent in Vatika Township case, the court ruled that clarificatory amendments conferring benefits should be given retrospective effect. The matter was remanded to the Deputy Commissioner for processing the refund claim. en-us Fri, 26 Aug 2022 00:00:00 +0530 Mon, 07 Apr 2025 11:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428441 The AP HC allowed the petition regarding refund of Input Tax Credit for zero-rated supply of electrical energy across borders. The court held that amended Rule 89(2) of CGST Rules, 2022 was clarificatory in nature, addressing defects in the original rule that created problems for power generating units claiming refunds on electricity exports. The amendment clarified how transmission of intangible electrical energy could be proved, since traditional shipping bills were inadequate. Following Supreme Court precedent in Vatika Township case, the court ruled that clarificatory amendments conferring benefits should be given retrospective effect. The matter was remanded to the Deputy Commissioner for processing the refund claim. Case-Laws GST Fri, 26 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428441