https://www.taxtmi.com/caselaws?id=799630 Refund of unutilized input tax credit under the GST framework is available to Special Economic Zone units. Section 54 of the Central Goods and Services Tax Act, 2017, read with Rule 89 of the Central Goods and Services Tax Rules, 2017, does not limit refund applications to suppliers making supplies to such units. The reference to suppliers in the second proviso to Rule 89 identifies an eligible applicant category and does not exclude Special Economic Zone units from seeking refunds. en-us Thu, 18 Jun 2026 00:00:00 +0530 Thu, 24 Sep 2026 08:27:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799630 Refund of unutilized input tax credit under the GST framework is available to Special Economic Zone units. Section 54 of the Central Goods and Services Tax Act, 2017, read with Rule 89 of the Central Goods and Services Tax Rules, 2017, does not limit refund applications to suppliers making supplies to such units. The reference to suppliers in the second proviso to Rule 89 identifies an eligible applicant category and does not exclude Special Economic Zone units from seeking refunds. Case-Laws GST Thu, 18 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799630