https://www.taxtmi.com/caselaws?id=799630 Section 54 of the CGST Act, read with Rule 89(1) of the CGST Rules, permits eligible entities to apply for refunds of unutilized input tax credit and does not limit that entitlement to suppliers making supplies to SEZ units. The supplier-specific language in the second proviso to Rule 89 and Rule 89(2)(f) identifies a category of eligible claimants without excluding SEZ units from making their own claims. Accordingly, an SEZ unit may seek a refund of unutilized input tax credit under the GST refund framework. en-us Fri, 18 Sep 2026 00:00:00 +0530 Thu, 24 Sep 2026 18:14:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799630 Section 54 of the CGST Act, read with Rule 89(1) of the CGST Rules, permits eligible entities to apply for refunds of unutilized input tax credit and does not limit that entitlement to suppliers making supplies to SEZ units. The supplier-specific language in the second proviso to Rule 89 and Rule 89(2)(f) identifies a category of eligible claimants without excluding SEZ units from making their own claims. Accordingly, an SEZ unit may seek a refund of unutilized input tax credit under the GST refund framework. Case-Laws GST Fri, 18 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799630