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2023 (12) TMI 594 - MADRAS HIGH COURTRefund of unutilised Input Tax Credit - rejection on the ground that the petitioner is a SEZ unit and they are not entitled to file any refund application, but only the supplier of service - HELD THAT:- Both the learned counsel had referred to the following judgments of this Court, wherein this Court allowed the refund application holding that the SEZ unit is entitled to file the refund application. Reliance placed in PLATINUM HOLDINGS PRIVATE LIMITED VERSUS ADDITIONAL COMMISSIONER OF GST & CENTRAL EXCISE (APPEALS-II) , ASSISTANT COMMISSIONER OF GST & CENTRAL EXCISE [2021 (10) TMI 630 - MADRAS HIGH COURT] and M/S. ATC TIRES PRIVATE LIMITED VERSUS JOINT COMMISSIONER OF GST & CENTRAL EXCISE (APPEALS) , ASSISTANT COMMISSIONER OF CGST AND CENTRAL EXCISE, TIRUNELVELI [2022 (4) TMI 1194 - MADRAS HIGH COURT] where it was held that The statutory scheme for refund under the CGST and SGST Acts, permits any entity to seek a refund of taxes or other amounts paid under the provisions of the Act, subject to satisfaction that is it so entitled, and that there is no double claim as against the same amount. Ordinarily, though zero rated supplies are not subject to the levy of taxes, the petitioner, in this case has remitted the same as raised in the invoice, albeit erroneously. Therefore, by following the above orders passed by this Court in similar cases, the impugned orders dated 11.05.2023 and 23.03.2023 are set aside and the refund application dated 07.03.2022 filed by the petitioner is allowed. Further, this Court directs the 1st respondent to refund the amount of Rs. 20,32,325/- for the period from April 2020 to March 2021 and Rs. 5,42,614/- for the period from April 2021 to March 2022 along with interest at 6% p.a. to the petitioner within 60 days from the date of receipt of a copy of this order. Petition allowed.
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