HC : Allows Britannia's plea for refund of unutilized ITC distributed by ISD to SEZ

Gujarat HC allows Britannia Industries (SEZ) petition for claim of refund of ITC distributed by Input Service Distributor (ISD) u/s 54 of CGST Act; Observes that Assessee, being SEZ unit making zero rated supplies under the GST, was unable to utilize the credit of the ITC of IGST from its ISD which remained unutilized in its Electronic Credit Ledger (ECL), filed an application for refund claim in Form GST RFD-01A, which was rejected; Relies on decision of Co-ordinate Bench in...