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    <title>2023 (12) TMI 594 - MADRAS HIGH COURT</title>
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    <description>HC allowed SEZ unit&#039;s refund application for unutilized Input Tax Credit, overturning respondent&#039;s rejection. Based on precedent cases, the court directed the 1st respondent to refund specific amounts with 6% interest within 60 days. The judgment affirmed SEZ units&#039; right to file refund applications under IGST Act, contrary to the respondent&#039;s initial stance.</description>
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      <link>https://www.taxtmi.com/caselaws?id=446910</link>
      <description>HC allowed SEZ unit&#039;s refund application for unutilized Input Tax Credit, overturning respondent&#039;s rejection. Based on precedent cases, the court directed the 1st respondent to refund specific amounts with 6% interest within 60 days. The judgment affirmed SEZ units&#039; right to file refund applications under IGST Act, contrary to the respondent&#039;s initial stance.</description>
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