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TMI Blog2023 (12) TMI 594X X X X Extracts X X X X X X X X Extracts X X X X ..... .M.P. No. 15914 of 2023 - - - GST - Refund of unutilised Input Tax Credit - rejection on the ground that the petitioner is a SEZ unit and they are not entitled to file any refund application, but only the supplier of service - HELD THAT:- Both the learned counsel had referred to the following judgments of this Court, wherein this Court allowed the refund application holding that the SEZ unit is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e not subject to the levy of taxes, the petitioner, in this case has remitted the same as raised in the invoice, albeit erroneously. Therefore, by following the above orders passed by this Court in similar cases, the impugned orders dated 11.05.2023 and 23.03.2023 are set aside and the refund application dated 07.03.2022 filed by the petitioner is allowed. Further, this Court directs the 1st r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 23.03.2023 and 11.05.2023. 2. The case of the petitioner is that their unit comes under Special Economic Zone (hereinafter referred to as 'SEZ unit'). They had availed the services from the supplier. While availing the services, the supplier levied IGST and the said IGST has been paid by the petitioner to the supplier. After the receipt of the IGST, the supplier also remitted the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ounsel appearing for the respondents also contented that in the present case, the refund application was made by the petitioner, which is a SEZ unit. As such, they are not entitled to file the said refund application. However, only the supplier of the SEZ unit is entitled as per Rule 89 of the CGST Rules, 2017. Therefore, the respondent has rightly rejected the refund application. 4. However, b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the present writ petitions. 5. Therefore, by following the above orders passed by this Court in similar cases, the impugned orders dated 11.05.2023 and 23.03.2023 are set aside and the refund application dated 07.03.2022 filed by the petitioner is allowed. Further, this Court directs the 1st respondent to refund the amount of Rs. 20,32,325/- for the period from April 2020 to March 2021 and Rs. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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