Refund of IGST - DTA unit supplying goods / services to SEZ - ...
DTA Units Supplying to SEZs Entitled to IGST Refunds Despite Endorsement Delays; No Explicit Operation Statement Needed.
November 21, 2023
Case Laws GST HC
Refund of IGST - DTA unit supplying goods / services to SEZ - supply for authorized operation or not - Refund cannot be denied for inordinate delay in obtaining the endorsements - the respondent-Department cannot insist that that endorsement must state that goods supplied, were for authorized operations, and such other endorsement - HC
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