Case LawSPECIAL CIVIL APPLICATION NO. 16056 of 2022
SE Forge Limited Vs Union Of India
- Court:
- High Court
- Bench:
- Gujarat
- Date:
- February 3, 2023
- Type:
- Special Civil Application
- Members:
- SONIA GOKANI, SANDEEP N. BHATT
Subject
Accumulated ITC of an SEZ unit in respect of supplies received from non-SEZ suppliers is liable to be refunded
Zero-rated SupplyRefundInput Service DistributorSpecial Economic Zone
Summary
The case involves M/S SE Forge Limited, a Special Economic Zone (SEZ) unit engaged in manufacturing of engineering components, which purchased goods from non-SEZ suppliers and was unable to utilise the credit available in the Electronic Credit Ledger…