https://www.taxtmi.com/caselaws?id=780363 A Special Economic Zone unit making zero-rated supplies is entitled to refund of unutilized IGST credit under the CGST refund provisions where the credit was distributed through an Input Service Distributor. The refund claim cannot be rejected merely because the direct supplier is not the claimant, since an Input Service Distributor functions as an office of the supplier and distributes credit for input services. The Court applied its earlier ruling on the same refund issue and held that the governing ratio remained unchanged, so the contrary appellate order could not stand. en-us Thu, 16 Oct 2025 00:00:00 +0530 Tue, 28 Oct 2025 09:57:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780363 A Special Economic Zone unit making zero-rated supplies is entitled to refund of unutilized IGST credit under the CGST refund provisions where the credit was distributed through an Input Service Distributor. The refund claim cannot be rejected merely because the direct supplier is not the claimant, since an Input Service Distributor functions as an office of the supplier and distributes credit for input services. The Court applied its earlier ruling on the same refund issue and held that the governing ratio remained unchanged, so the contrary appellate order could not stand. Case-Laws GST Thu, 16 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780363