Refund of accumulated credit admissible even when input & output supplies are same

Malabar Fuel Corporation Vs Assistant Commissioner (Kerala High Court) Kerala High Court held that refund of accumulated credit admissible as LPG (bulk supply) is received @18% from various refineries. Whereas, when LPG is supplied in cylinders to domestic customer GST @5% is leviable. Refund of accumulated credit is admissible even when input and output supplies are one and the same. Facts- The petitioner is engaged in bottling of Liquefied Petroleum Gas in cylinders for both domestic and commercial uses. On the bulk supply of LPG received by the petitioner from various refineries, the petiti...