ITC Refund Claim by SEZ (Special Economic Zone) Unit

1. Hon’ble Gujarat High Court in case of Britannia Industries Ltd allowed SEZ ( Special Economic Zone ) to claim a refund of ITC ( Input Tax Credit ) received from ISD ( Input Service Distributor) Unit 1.1. It is held that assessee, situated in Special Economic Zone (SEZ), could claim a refund concerning credit […]

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