Goods & Services Tax (GST) in IndiaSEZSEZ Units entitled to Claim Refund of Unutilized ITC
HIGH COURT OF GUJARAT AT AHMEDABAD M/s Britannia Industries Ltd. v. Union of India C/SCA/15473 of 2019 | 11.03.2020 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...