Refund claim for ITC accrued before July 18, 2022 cannot be denied: SC

Assistant Commissioner of Central Taxes Vs Gemini Edibles and Fats India Ltd. (Supreme Court of India) Supreme Court dismisses appeal, affirming ITC refund claims for inverted duty structure prior to July 18, 2022, cannot be denied based on filing date; Supreme Court Upholds ITC Refund for Pre-July 2022 Period The Hon’ble Supreme Court in the case of Assistant Commissioner of Central Taxes v. Gemini Edibles and Fats India Ltd. [SLP Appeal (C) Nos. 12495-12498 of 2025 dated May 09, 2025], dismissed the Special Leave Petition (“SLP”) against the Hon’ble Andhra Pradesh High Court ruling w...