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 Lique

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