https://www.taxtmi.com/caselaws?id=798699 Refund of integrated tax paid on zero-rated export of services may be claimed by an SEZ unit where the tax was discharged using input tax credit validly distributed on a proportionate basis by an Input Service Distributor. The supplier-only refund mechanism for direct supplies to an SEZ unit does not apply to, or bar, the SEZ unit's own refund claim where no supplier directly made the relevant supply to it. The declaration prescribed for direct supplies to an SEZ unit or developer is likewise inapplicable where credit was distributed through an Input Service Distributor. Refund claims in these circumstances require processing in accordance with law. en-us Tue, 11 Aug 2026 00:00:00 +0530 Thu, 10 Sep 2026 08:51:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798699 Refund of integrated tax paid on zero-rated export of services may be claimed by an SEZ unit where the tax was discharged using input tax credit validly distributed on a proportionate basis by an Input Service Distributor. The supplier-only refund mechanism for direct supplies to an SEZ unit does not apply to, or bar, the SEZ unit's own refund claim where no supplier directly made the relevant supply to it. The declaration prescribed for direct supplies to an SEZ unit or developer is likewise inapplicable where credit was distributed through an Input Service Distributor. Refund claims in these circumstances require processing in accordance with law. Case-Laws GST Tue, 11 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798699