https://www.taxtmi.com/caselaws?id=801203 SEZ units undertaking their own zero-rated exports without payment of integrated tax may seek refund of eligible unutilised input tax credit distributed through an input service distributor, subject to statutory conditions, credit-ledger availability and Rule 89(4) computation. The supplier-specific second proviso to Rule 89(1), applicable to direct supplies to SEZ units, does not remove this separate entitlement where credit has been validly distributed. Any proposed exclusion for duplicate supplier refunds requires documentary identification of the relevant supplier, invoices, credit and sanctioned refund, with disclosure and a meaningful opportunity to respond. Refund quantum remains subject to verification. en-us Wed, 14 Oct 2026 00:00:00 +0530 Fri, 16 Oct 2026 05:20:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801203 SEZ units undertaking their own zero-rated exports without payment of integrated tax may seek refund of eligible unutilised input tax credit distributed through an input service distributor, subject to statutory conditions, credit-ledger availability and Rule 89(4) computation. The supplier-specific second proviso to Rule 89(1), applicable to direct supplies to SEZ units, does not remove this separate entitlement where credit has been validly distributed. Any proposed exclusion for duplicate supplier refunds requires documentary identification of the relevant supplier, invoices, credit and sanctioned refund, with disclosure and a meaningful opportunity to respond. Refund quantum remains subject to verification. Case-Laws GST Wed, 14 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801203