SEZ entitled to refund under GST

Platinum Holdings Pvt. Ltd. v. Additional Commissioner of GST (Madras High Court) SEZ falls within the meaning of ‘any person’ as given under Section 54 of CGST Act and shall be entitled to refund The Hon’ble Madras High Court in the case of Platinum Holdings Pvt. Ltd. v. Additional Commissioner of GST & Central Excise [W.P.No.13284 of 2020 decided on August 11, 2021] has held that a Special Economic Zone (SEZ) falls withing the meaning of ‘any person’ under the provisions of Section 54 of the Central Goods and Services Tax Act, 2017 (CGST Act) dealing with applications for refun...