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SEZ Unit Entitled To Claim Refund of Unutilized ITC
Case Law Details
- Case Name
- SE Forge Limited Vs Union of India (Gujarat High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Gujarat High Court
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SE Forge Limited Vs Union of India (Gujarat High Court)
The Gujarat High Court in M/S SE Forge Limited Vs. Union of India [Special Application No.16056 of 2022 decided on 03.02.2023] held that a SEZ Unit, is entitled to claim the refund of IGST credit lying unutilized in the Electronic Credit Ledger.
FACTS
M/S SE Forge Limited (herein referred to as the “ Petitioner”) is a Social Economic Zone (hereinafter referred to as the “SEZ”) unit engaged in manufacturing of engineering components, tower flanges, bearing rings, and technical components for the other industry. I...
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