{"id":77005,"date":"2026-10-16T05:20:55","date_gmt":"2026-10-16T05:20:55","guid":{"rendered":""},"modified":"2026-10-16T05:20:55","modified_gmt":"2026-10-16T05:20:55","slug":"isd-distributed-input-tax-credit-refunds-remain-available-to-sez-units-for-their-own-zero-rated-exports-subject-to-verification","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=77005","title":{"rendered":"ISD-distributed input tax credit refunds remain available to SEZ units for their own zero-rated exports, subject to verification."},"content":{"rendered":"<p>ISD-distributed input tax credit refunds remain available to SEZ units for their own zero-rated exports, subject to verification.<br \/>Case-Laws<br \/>GST<br \/>SEZ units may seek refund of eligible unutilised input tax credit distributed through an Input Service Distributor where the credit is attributable to their own zero-rated exports without payment of integrated tax. The supplier-specific procedure for direct SEZ supplies does not automatically bar such claims. Refund eligibility remains subject to verification, statutory conditions and quantification. A proposed exclusion for alleged prior supplier refund requires cogent documentary evidence, disclosure to the claimant and a reasonable opportunity to respond; supplier applications or unexplained back-office records alone do not establish double refund.<br \/> TMI Updates &#8211; Highlights, quick notes, marquee, annotation, news, alerts <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=105085\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>ISD-distributed input tax credit refunds remain available to SEZ units for their own zero-rated exports, subject to verification.Case-LawsGSTSEZ units may seek refund of eligible unutilised input tax credit distributed through an Input Service Distribu&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-77005","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/77005","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=77005"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/77005\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=77005"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=77005"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=77005"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}