https://www.taxtmi.com/caselaws?id=471169 Refund of unutilised IGST credit distributed through an Input Service Distributor to an SEZ unit was raised under Section 54 of the CGST Act and Rule 89 of the CGST Rules governing supplies to SEZ units. The special leave petitions were disposed of as not pressed because the tax effect was below the CBIC monetary threshold for litigation. No substantive determination was made on the SEZ unit's entitlement to input tax credit refund or on the interpretation of the refund provisions. en-us Mon, 29 Jul 2024 00:00:00 +0530 Mon, 24 Aug 2026 15:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471169 Refund of unutilised IGST credit distributed through an Input Service Distributor to an SEZ unit was raised under Section 54 of the CGST Act and Rule 89 of the CGST Rules governing supplies to SEZ units. The special leave petitions were disposed of as not pressed because the tax effect was below the CBIC monetary threshold for litigation. No substantive determination was made on the SEZ unit's entitlement to input tax credit refund or on the interpretation of the refund provisions. Case-Laws GST Mon, 29 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471169