HC held GST dept can't deny refund on inverted duty citing SC's Kusum Ingots ratio. Impugned order set aside, fresh order for refund in 3 months.
Case-Laws
GST
The High Court held that the provisions of GST enactments being applicable pan India, the department cannot take a contrary stand to the Supreme Court's ratio in Kusum Ingots & Alloys Ltd. versus Union of India. Therefore, the impugned order denying the benefit of refund on account of the Inverted Duty Structure to the petitioner
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