Case LawW.P.(MD)Nos.16757 and 16758 of 2025
Vindhya Spinning Mills Private Limited Vs Assistant Commissioner of CGST And Central Excise
- Court:
- High Court
- Bench:
- Madras
- Date:
- July 13, 2026
- Type:
- Writ Petition
- Members:
- D.BHARATHA CHAKRAVARTHY
Subject
Refund of Accumulated ITC Allowed Even When Principal Input and Output Tax Rates are Identical
Input Tax CreditRefundInverted Duty Structure
Summary
The High Court has allowed two writ petitions, setting aside orders that rejected refund claims for accumulated unutilized input tax credit (ITC). The Court held that a refund under an inverted duty structure (Section 54(3)(ii) of the CGST Act) is pe…