Refund on account of inverted duty structure prior to 18.07.2022 duly admissible

Priyanka Refineries Private Limited Vs Deputy Commissioner (ST) (Andhra Pradesh High Court)

Andhra Pradesh High Court held that notification no. 9 of 2022, Central Tax (Rate) is effective only from 18.07.2022 and hence refund on account of inverted duty structure is admissible for period prior to 18.07.2022 and restricted for period after 18.07.2022.

Facts- The petitioners are engaged in the business of manufacturing, distributing and branding of edible oils and specialty fats in India. In the process of the manufacture of these products, the petitioners had

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