Accumulated Inverted ITC Refund Can’t be denied by Filing Date: Gujarat HC

Kush Proteins Pvt. Ltd. & Anr. Vs Union of India & Ors. (Gujarat High Court) Refund of Accumulated ITC on Inverted Duty Structure Cannot Be Denied Based on Filing Date; Circulars cannot override the statute or restrict statutory rights retrospectively: Gujarat High Court This case analysis concerns M/s Kush Proteins Pvt. Ltd. & Anr. v. Union of India & Ors., decided by the High Court of Gujarat on July 18, 2025. Background and Facts: M/s Kush Proteins Pvt. Ltd. (the petitioners) are engaged in the manufacturing and trading of edible oils, cattle feed, palmolein oil, and mustar...