Case Law Details
Britannia Industries Limited Vs Union of India (Gujarat High Court)
Facts
The Petitioner, having a unit situated in Special Economic Zone (for short ‘SEZ’, filed an application for refund in Form GST RFD-01A with regard to the credit of Integrated Goods and Services Tax (for short ‘IGST’) distributed by Input Service Distributor (for short “ISD”) for services related to the SEZ unit, amounting to Rs.99,05,156/- for the year 2018-2019.
The Petitioner was making zero rated supplies under the GST and was not able to utilize the credit of Input Tax Credit of IGST from its ISD, which was lying unutilized in the Petitioner’s electronic credit ledger. Thus, the Petitioner made an application to claim such refund.
The Deputy Commissioner, Central GST Mundra Division, Gandhidham (hereinafter referred to as “Respondent”) issued a Show Cause Notice dated 02.07.2019 with a proposal to reject the claim of refund on the grounds that the Petitioner, being situated in SEZ unit, received zero rated supply of goods and services and there is no provision under Section 54 of the the Central Goods and Services Act, 2017 (hereinafter referred to as “CGST Act”).
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