Case LawPetitions for Special Leave to Appeal (C) Nos. 12495-12498/2025
Assistant Commissioner of Central Taxes Vs Gemini Edibles and Fats India Ltd
- Court:
- Supreme Court
- Date:
- May 8, 2025
- Type:
- Special Leave to Appeal
- Members:
- SANJAY KUMAR
Subject
ITC Refund Applications for Pre-July 2022 Inverted Duty Structure Cannot Be Denied Based on Filing Date
Input Tax CreditRefundInverted Duty Structure
Summary
The Supreme Court affirmed the ruling of the Andhra Pradesh High Court that denied the rejection of Input Tax Credit (ITC) refund claims for goods affected by an inverted duty structure prior to July 18, 2022, solely based on when the refund applicat…