High Court Confirms SEZ Developer's Right to Input Tax Credit Refund Under KVAT, Highlighting Section 20(2) Importance.

Benefit of refund of tax paid on purchase of inputs as Special Economic Zone (SEZ) Developer - KVAT - The technicalities shall not come in the way of giving some reliefs. Hence, Section 20(2) has a over-riding effect - assessee is entitled for refund of input tax credit - HC .....

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