Case Law Details
Britannia Industries Limited Vs. Union of India (Gujarat High Court)
1. It is held by Honourable Gujrat High Court in Britania Industries Limited case that the SEZ unit can claim a refund of ITC distributed by Input Service Distributor (ISD).
2. Brief Facts of the Case: M/S Britania Industries, a limited Company filed the petition through its director. The petitioner is situated in Special Economic Zone (SEZ). Filed an application for refund in GST RFD-01 with regard to the IGST distributed by Input Service Distributor (ISD).
The petitioner, being an SEZ unit making Zero-rated supplies, was not able to utilize IGST Credit distributed by its ISD and an amount of Rs 99,05,156 /- was lying unutilized in the Electronic Credit Ledger. The petitioner, therefore, made an application to claim such a refund.
3. The claim was rejected by Dy. Commissioner, Central GST, Mundra Division, Gandhidham on the following grounds:-
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Author Bio
Yes, clubbing of refund claim is permissible to vide circular No. 37/11/2018-GST dated 15-3-2018
As per Para 11.2 of the said circular – The exporter, at his option, may file a refund claim for one calendar month/quarter or by clubbing successive calendar months/quarters. The calendar month(s) / quarter(s) for which refund claim has been filed,
Madam,I am SEZ suppliers then i can claim refund with in 2 years from goods have been admitted in full in SEZ and the specified officer has endorsed admission of goods on documents. In this case i have so many itc bill in different date and export also in different date. so it will be difficult to file at periodic interval.so can i clubb all expns and export to one day and can i file refund on taking date as 31st march. Example complete itc of f.y 2017-18 is Rs 100000. Can i claim this itc on or before 31st march 2020 that is two year from the date of 31st march 2017.