High Court: ISD Invoices Not Valid for CENVAT Refund Claims, Impacting SEZ Units' Refund Processes Under Notification No. 12/2013-ST.

Refund claim - Period of limitation - SEZ unit - distribution of input services (ISD) CESTAT was not justified in holding that in case of ISD invoices, for all purposes, be it cenvat or refund, the ISD invoice is deemed to be taxpaying document, and hence, the date of that invoice has to be taken even for computing the one year stipulated in clause (e) of paragraph 3(III) of Notification No.12/2103-ST - HC .....

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