https://www.taxtmi.com/highlights?id=71068 Refund claim of unutilized ITC used in making zero-rated supply of goods - Technical error / arithmetical error committed by the employee - It is settled law that the benefit which otherwise a person is entitled to once the substantive conditions are satisfied cannot be denied due to a technical error or lacunae in the electronic system - GST department directed to allow the refund - HC en-us Mon, 24 Jul 2023 10:04:07 +0530 Mon, 24 Jul 2023 14:24:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=71068 Refund claim of unutilized ITC used in making zero-rated supply of goods - Technical error / arithmetical error committed by the employee - It is settled law that the benefit which otherwise a person is entitled to once the substantive conditions are satisfied cannot be denied due to a technical error or lacunae in the electronic system - GST department directed to allow the refund - HC Highlights GST Mon, 24 Jul 2023 10:04:07 +0530 https://www.taxtmi.com/highlights?id=71068