https://www.taxtmi.com/caselaws?id=471922 SEZ units that bear GST charged by suppliers on supplies for authorised operations may seek a refund of that tax, despite the statutory mechanism also permitting suppliers to claim refunds of unutilised input tax credit. The SEZ Act's overriding exemption and the IGST treatment of Domestic Tariff Area supplies to SEZ units as zero-rated support the claim. The CGST refund framework permits claims by persons other than suppliers, and the prescribed declaration on tax collection does not exclude recipient claims. Refund with interest requires supplier disclaimers and verification that no supplier has claimed or will claim a duplicate refund. en-us Thu, 02 Jan 2025 00:00:00 +0530 Wed, 23 Sep 2026 18:24:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471922 SEZ units that bear GST charged by suppliers on supplies for authorised operations may seek a refund of that tax, despite the statutory mechanism also permitting suppliers to claim refunds of unutilised input tax credit. The SEZ Act's overriding exemption and the IGST treatment of Domestic Tariff Area supplies to SEZ units as zero-rated support the claim. The CGST refund framework permits claims by persons other than suppliers, and the prescribed declaration on tax collection does not exclude recipient claims. Refund with interest requires supplier disclaimers and verification that no supplier has claimed or will claim a duplicate refund. Case-Laws GST Thu, 02 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471922