SEZ Unit Entitled to Refund of Accumulated ITC: Gujarat HC

Messrs Meghmani Organochem Limitd & Anr. Vs Union of India & Ors. (Gujarat High Court) The Gujarat High Court heard a petition under Articles 226 and 227 of the Constitution of India challenging the order dated 30th November 2023 passed by the Additional Commissioner (Appeals), CGST & Central Excise, Vadodara, which had set aside a refund sanction order granted to the petitioner. The petitioner, a company engaged in manufacturing chemical products and operating a Special Economic Zone (SEZ) unit at Dahej, held a Letter of Permission issued on 5th August 2008 and was registered unde...