SEZ input tax credit refunds cover input service distributor credits when no supplier can claim the refund.
Case-Laws
GST
SEZ recipients may claim refunds of unutilised input tax credit distributed by an input service distributor under Section 54 of the CGST Act and Rule 89 where no supplier can seek that refund. Such credit is distinct from excess tax paid, and recharacterisation requires documentary or legal support. Jurisdictional High Court interpretations bind authorities and tribunals within the State; a pending challenge does not suspend their operation without a stay. Circulars providing for manual processing because the portal lacked a refund module do not restrict substantive refund rights.
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