Tulip Nilgiris Exports Pvt Ltd Vs Additional Commissioner of Central Taxes and Central Excise (Appeals)
Date: January 21, 2024
Subject Matter
Clubbing of unutilized ITC refund claims beyond the calendar month for zero-rated exports is allowed
Summary
The case revolved around a refund claim made by an exporter of processed tea under the GST laws. The exporter availed Input Tax Credit (ITC) for procuring tea and sought a refund of unutilized ITC related to exports. The appellate authority rejected…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT The petitioner assails the appellate order dated 06.07.2020 by which the refund claim made by the petitioner in respect of unutilised Input Tax Credit (ITC) was refused by affirming the order-in-original. 2. The petitioner states that it is an exporter of processed tea. It is a registered person under applicable GST laws and had availed of ITC i…