DTA Units Supplying to SEZs Entitled to IGST Refunds Despite Endorsement Delays; No Explicit Operation Statement Needed.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Refund of IGST - DTA unit supplying goods / services to SEZ - supply for authorized operation or not - Refund cannot be denied for inordinate delay in obtaining the endorsements - the respondent-Department cannot insist that that endorsement must state that goods supplied, were for authorized operations, and such other endorsement - HC....