Case Law Details
Case Name : Britannia Industries Limited Vs. Union of India (Gujarat High Court)
Related Assessment Year :
Courts :
All High Courts Gujarat High Court
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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
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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.