https://www.taxtmi.com/caselaws?id=759215 The Gujarat HC allowed a petition challenging rejection of refund claim by an SEZ Unit. The Appellate Authority had rejected the refund on grounds that SEZ Units cannot claim refunds under GST law, and only suppliers can claim refunds for supplies to SEZ Units/Developers. The HC held that the Appellate Authority should have followed the precedent established in Britannia Industries Limited case by the Division Bench, which remained binding as no stay was granted by the Supreme Court in the pending SLP. The HC quashed the Appellate Authority's order dated 30th November 2023, finding the facts identical to Britannia Industries Limited case. en-us Fri, 14 Jun 2024 00:00:00 +0530 Sat, 10 May 2025 22:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759215 The Gujarat HC allowed a petition challenging rejection of refund claim by an SEZ Unit. The Appellate Authority had rejected the refund on grounds that SEZ Units cannot claim refunds under GST law, and only suppliers can claim refunds for supplies to SEZ Units/Developers. The HC held that the Appellate Authority should have followed the precedent established in Britannia Industries Limited case by the Division Bench, which remained binding as no stay was granted by the Supreme Court in the pending SLP. The HC quashed the Appellate Authority's order dated 30th November 2023, finding the facts identical to Britannia Industries Limited case. Case-Laws GST Fri, 14 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759215