HC allows GST Refund Clubbing Across Multiple Periods Beyond Single Calendar Month

Tulip Nilgiris Exports Pvt Ltd Vs Additional Commissioner of Central Taxes and Central Excise (Appeals) (Madras High Court) In a significant ruling, the Madras High Court, in the case of Tulip Nilgiris Exports Pvt Ltd vs Additional Commissioner of Central Taxes and Central Excise, has permitted the clubbing of unutilized Input Tax Credit (ITC) refund claims beyond the calendar month for IGST on zero-rated exports. The petitioner, an exporter of processed tea, challenged the appellate order that denied the refund claim on unutilized ITC. The petitioner availed ITC for procuring tea and, as per ...