Whether refund of unutilized ITC for zero-rated supplies effected by an SEZ Unit shall be provided?
refund of unutilized ITC Case Title ATC Tires Private Limited Vs Joint Commissioner of GST & Central Excise (Appeals) and Others Court Madras High Court Honorable Judges Justice C.Saravanan Citation 2022 (3) GSTPanacea 297 HC Madras W.P(MD) No.949 of 2022 Judgement Date 08-March-2022 Council for Petitioner Mr. Raghavan Ramabadran Council for Respondent Mrs.S. Ragaventhre In […]