Assistant Commissioner of Central Taxes Vs Gemini Edibles and Fats India Ltd
Date: May 8, 2025
Subject Matter
ITC Refund Applications for Pre-July 2022 Inverted Duty Structure Cannot Be Denied Based on Filing Date
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…
FULL TEXT OF THE SUPREME COURT JUDGMENT/ORDER We are not inclined to interfere with the impugned judgment; hence, the present special leave petitions are dismissed. Pending application(s), if any, shall stand disposed of. As all the four Writ Petitions relate to the same issues, they are being disposed of, by way of a common order. 2. The petitioners are engaged in the business of manufacturing, d…