https://www.taxtmi.com/caselaws?id=793375 A writ petition challenging rejection of IGST refund by an SEZ unit was declined because the dispute turned on the merits of the refund claim, including whether it fell outside zero-rated supply and whether it was a simplicitor claim relating to supplies made to an insurance company. The court held that such rival factual and legal contentions should be examined in the statutory appellate remedy rather than in writ jurisdiction at that stage. Liberty was granted to file an appeal on all grounds of fact and law, and any delay was to be considered in light of pursuit of the writ remedy. en-us Tue, 09 Jun 2026 00:00:00 +0530 Sat, 13 Jun 2026 08:36:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793375 A writ petition challenging rejection of IGST refund by an SEZ unit was declined because the dispute turned on the merits of the refund claim, including whether it fell outside zero-rated supply and whether it was a simplicitor claim relating to supplies made to an insurance company. The court held that such rival factual and legal contentions should be examined in the statutory appellate remedy rather than in writ jurisdiction at that stage. Liberty was granted to file an appeal on all grounds of fact and law, and any delay was to be considered in light of pursuit of the writ remedy. Case-Laws GST Tue, 09 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793375