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GST - Highlights / Catch Notes

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Refund of unutilised Input Tax Credit - rejection on the ground ...

GST

December 14, 2023

Refund 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 - Order of rejection set aside and the refund application allowed. - HC

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