2023 (12) TMI 594

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....nd W. M. P. No. 15914 of 2023 - -<br>GST<br>Honourable Mr.Justice Krishnan Ramasamy For the Petitioner : Ms.Shwetha Vasudevan and Ms.Krithika Jaganathan for Lakshmikumaran and Sridharan Attorneys For the Respondents : Mrs.R.Hemalatha Senior Standing Counsel COMMON ORDER These writ petitions have been filed challenging the rejection of refund application dated 07.03.2022 filed by the petitioner....

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....ut Tax Credit. The supplier had raised the invoice for IGST and based on the invoice, the entire amount has been paid by the petitioner. 2.2 However, the refund application filed by the petitioner came to be rejected by the respondent vide impugned orders dated 23.03.2023 and 11.05.2023. on the ground that the petitioner is a SEZ unit and they are not entitled to file any refund application, but ....

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.... Excise (Appeals-II), Assistant Commissioner of GST & Central Excise reported in 2021 (10) TMI 630 - Madras High Court dated 11.08.2021. (ii) M/s.ATC Tires Private Limited Vs. Joint Commissioner of GST & Central Excise (Appeals), Assistant Commissiner of CGST and Central Excise, Tirunelveli reported in 2022 (4) TMI 1994 - Madras High Court dated 08.03.2022. 4.1 Therefore, since the issue has be....