Refund of Unutilized ITC on Zero-Rated Supplies: Court Rules Against Unauthorized Invoice Clubbing and Recovery Actions.

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....Refund of unutilized Input Tax Credit (ITC) - zero-rated supply - Clubbing of invoices - The clubbing or taking into account of this particular bill was without authority of law. Even if a portion of the claim was rejected, the simultaneous recovery was impermissible. - HC....