https://www.taxtmi.com/caselaws?id=434670 The Gujarat HC allowed a petition challenging denial of IGST refund to a SEZ unit. The court held that Section 54 of CGST Act does not expressly deny refund of output tax or ITC to SEZ units, making them eligible for refunds like other registered persons. The HC rejected the appellate authority's interpretation that only suppliers can claim ITC refunds under Section 54(3) read with CGST Rules. Following precedents in Britannia Industries and IPCA Laboratories cases, the court directed authorities to grant the refund after proper verification and obtaining undertaking from petitioner that if supplier has claimed refund, the amount would be recoverable with interest. The orders denying refund were quashed. en-us Fri, 03 Feb 2023 00:00:00 +0530 Mon, 14 Apr 2025 17:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434670 The Gujarat HC allowed a petition challenging denial of IGST refund to a SEZ unit. The court held that Section 54 of CGST Act does not expressly deny refund of output tax or ITC to SEZ units, making them eligible for refunds like other registered persons. The HC rejected the appellate authority's interpretation that only suppliers can claim ITC refunds under Section 54(3) read with CGST Rules. Following precedents in Britannia Industries and IPCA Laboratories cases, the court directed authorities to grant the refund after proper verification and obtaining undertaking from petitioner that if supplier has claimed refund, the amount would be recoverable with interest. The orders denying refund were quashed. Case-Laws GST Fri, 03 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434670