VKC Footsteps judgment followed for refund of zero-rated supplies under rule 89(4)

Vedanta Limited Vs Union of India (Orissa High Court)

Orissa High Court held that Court does not consider it expedient to go beyond what is stated in Union of India Vrs. VKC Footsteps India Pvt. Ltd., (2022) 2 SCC 603 for the purpose of ascertaining quantum of refund in case of zero-rated supplies as prescribed under Rule 89(4) of the GST Rules .

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