SEZ Units Entitled to Claim Refund of Unutilized IGST Credits

Britannia Industries Limited Vs Union of India (Gujarat High Court) Facts The Petitioner, having a unit situated in Special Economic Zone (for short ‘SEZ’, filed an application for refund in Form GST RFD-01A with regard to the credit of Integrated Goods and Services Tax (for short ‘IGST’) distributed by Input Service Distributor (for short “ISD”) for services related to the SEZ unit, amounting to Rs.99,05,156/- for the year 2018-2019. The Petitioner was making zero rated supplies under the GST and was not able to utilize the credit of Input Tax Credit of IGST from i...