Orissa High Court
For assesseeRemanded
Topic
Refund claims, limitation, zero-rated supplies and inverted duty structure.
23 rulings found
Orissa High Court
Where petitioner secured appellate relief for refund of GST amount paid under protest and there was no pending proceeding or Commissioner’s order withholding refund in RFD-07 Part A at relevant date, Deputy Commissioner could not lawfully deny refund by relying on potential appeal or unexpired limitation
Madras High Court
Where petitioner, after receiving IGST refund on exports under Rule 96, was later served notice on ground of ineligibility due to not holding EPCG license and suffered refund suspension, matter was remanded permitting petitioner to file requisite documents for refund claim consideration, with direction for expeditious adjudication in accordance with law
Telangana High Court
Where SEZ unit's refund claim under zero-rated supply provisions for IGST paid on group health insurance services was rejected and petitioner challenged same via writ, since questions on whether claim fell outside zero-rated supply or was simpliciter refund required consideration by appellate authority, writ was not to be entertained and petitioner was permitted to pursue statutory appeal