https://www.taxtmi.com/caselaws?id=767912 The HC allowed the petition, quashing orders denying refund of unutilized ITC for supplies to SEZ units made without payment of tax, and directed respondents to grant the refund where entitlement is admitted. The Court held that procedural prescriptions in Circular No.125/44/2019 cannot defeat substantive refund rights; where strict compliance would cause injustice, the writ jurisdiction under Articles 226/227 may be exercised to prevent unjust enrichment of the Department. The impugned rejection of the appeal was set aside. en-us Thu, 13 Mar 2025 00:00:00 +0530 Tue, 11 Nov 2025 14:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767912 The HC allowed the petition, quashing orders denying refund of unutilized ITC for supplies to SEZ units made without payment of tax, and directed respondents to grant the refund where entitlement is admitted. The Court held that procedural prescriptions in Circular No.125/44/2019 cannot defeat substantive refund rights; where strict compliance would cause injustice, the writ jurisdiction under Articles 226/227 may be exercised to prevent unjust enrichment of the Department. The impugned rejection of the appeal was set aside. Case-Laws GST Thu, 13 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767912