High Court of Madras
McKinsey Global Services India Pvt ltd. v. Joint Commissioner (Appeals II)
For assessee
WP NO. 26469 OF 2026
The ruling in brief
Where SEZ Unit's refund claim for unutilized input tax credit under Section 54 read with Rule 89 and Section 16 was rejected on ground refund provisions applied only to suppliers to SEZ, Rule 89(1) did not restrict such claims to suppliers, and SEZ Unit is eligible to claim refund of unutilized ITC in accordance with law
Provisions considered
Section 16, read with section 20 of Integrated Goods and Services Tax Act, 2017, read with section 54 of Central Goods and Services Tax Act, 2017 - Rule 89 of Central Goods and Services Tax Rules, 2017
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