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Refund directed for SEZ unit as Court held that SEZ Act overrides GST law, allowing refund of tax borne by SEZ unit where supplier paid tax by mistake

Case Title: Urjita Electronics Private Limited v. Joint Commissioner of GST and Central Excise (Appeals-II) & Anr.Court: Madras High CourtPetition No.: W.P. Nos. 26164 and 26166 of 2021Category: Refund – SEZ supplies and refund entitlement under Section 54 of the CGST ActDate of Judgment: 02 January 2025Relevant Sections: Sections 54 of the CGST Act, 2017; Sections 16(1), 16(3), and 16(4) of the…

Refund directed for SEZ unit as Court held that SEZ Act overrides GST law, allowing refund of tax borne by SEZ unit where supplier paid tax by mistake

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