High Court Overturns Denial of SEZ Unit GST Refund, Citing Precedent from Britannia Industries Case.

Case-Laws – GST – Highlights – The High Court quashed the order rejecting the refund claim of the petitioner, an SEZ Unit, on the ground that the petitioner was not allowed to claim a refund under the GST law. The Court held that the ratio laid down in t

High Court Overturns Denial of SEZ Unit GST Refund, Citing Precedent from Britannia Industries Case.
Case-Laws
GST
The High Court quashed the order rejecting the refund claim of the petitioner, an SEZ Unit, on the ground that the petitioner was not allowed to claim a refund under the GST law. The Court held that the ratio laid down in the Britannia Industries Limited case, where it was held that the refund claim for the tax period on supplies made to an SEZ Unit/Developer can be claimed

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