https://www.taxtmi.com/caselaws?id=448525 HC ruled in favor of the petitioner, quashing deficiency memos related to Input Tax Credit (ITC) refund. The court directed respondent to reconsider the refund application for unutilized ITC from inverted duty structure, emphasizing that previous zero-rated export refunds do not preclude additional ITC claims. Respondent must review supporting documents and decide on refund within four weeks. en-us Thu, 18 Jan 2024 00:00:00 +0530 Wed, 23 Apr 2025 17:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448525 HC ruled in favor of the petitioner, quashing deficiency memos related to Input Tax Credit (ITC) refund. The court directed respondent to reconsider the refund application for unutilized ITC from inverted duty structure, emphasizing that previous zero-rated export refunds do not preclude additional ITC claims. Respondent must review supporting documents and decide on refund within four weeks. Case-Laws GST Thu, 18 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448525