Madras HC Directs Refund for SEZ Unit on Erroneously Paid GST

Urjita Electronics Private Limited Vs Joint Commissioner of GST And Central Excise (Madras High Court)

In a significant ruling, the Madras High Court has allowed Urjita Electronics Private Limited, a Special Economic Zone (SEZ) unit, to claim a refund of Goods and Services Tax (GST) that was erroneously paid by its suppliers on procurements. The court set aside the common order-in-appeal passed by the Joint Commissioner of GST and Central Excise (Appeals-II), Chennai, which had rejected the company’s refund applications. The judgment underscores the overriding effect of the S

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