Claim of Input Tax Credit (ITC) Refund by Special Economic Zone (SEZ)

1. It is held by Honourable Gujrat High Court in Britania Industries Limited case that the SEZ unit can claim a refund of ITC distributed by Input Service Distributor (ISD). 2. Brief Facts of the Case: M/S Britania Industries, a limited Company filed the petition through its director. The petitioner is situated in Special Economic […]

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