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BHARGAV D. KARIA, NIRAL R. MEHTA
Meghmani Organochem Limitd – Appellant
Versus
Union Of India – Respondent
ORDER :
NIRAL R. MEHTA, J.
1. By way of this petition under Articles 226 and 227 of the Constitution of India, the petitioner has approached this Court for the following prayers:
(B) That Your Lordships may be pleased to issue a writ of certiorari or any other appropriate writ, order or direction quashing and setting aside order in appeal No.VAD-CGST- 002-APP-ADC-182-2023-24 dated 30.11.2023 (Annexure - “E”) passed by the Additional Commissioner (Appeals), CGST & Central Excise, Vadodara, the 2nd respondent herein;
(C) Pending hearing and final disposal of the present petition, Your Lordships may be pleased to restrain the respondents, their servants and agents from implementing order in appeal No.VAD-CGST-002-APP-ADC-182-2023-24 dated 3
SEZ units are entitled to claim refunds of unutilized ITC under Rule 89 of the CGST Rules, irrespective of pending appeals against related judgments.
Special Economic Zone units are eligible for GST refunds as per Section 54 of the CGST Act if suppliers have not claimed refunds themselves, notwithstanding the requirements of applicable GST laws.
The court established that transitional CENVAT credit can be carried forward into the GST regime and utilized for claiming refunds under the CGST Act, rejecting hyper-technical interpretations by aut....
The court ruled that the denial of a tax refund on grounds of limitation was wrong, emphasizing the principle of unjust enrichment, and clarified that the time limit of two years for refund applicati....
The court emphasized the need for considering the petitioner's claim for condonation of delay and directed the matter to be reconsidered in light of the notification excluding the period for calculat....
Petitioners entitled to refund of unutilized input tax credit as exporters, while Circular No. 172/04/2022 restricting such claims based on deemed exports deemed inapplicable.
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