- Madras High Court ruled SEZ units can claim GST refunds if they have borne the tax.
- The case involved an SEZ unit charged GST by suppliers due to a portal error.
- Tax authorities initially rejected the refund claim, stating only suppliers can claim.
- The court found no GST law restriction on SEZ units claiming refunds.
- SEZ Act provisions override other laws, aligning GST law with SEZ principles.
- GST law allows zero-rated supplies to SEZ units, enabling refund claims.
- The court noted GST law permits refund claims by non-suppliers if they bore the tax.
Source: taxathand.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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