ATC Tires Private Limited Vs Joint Commissioner of GST & Central Excise (Appeals)
Date: March 8, 2022
Court: High Court
Bench: Madras
Type: Writ Petition
Judge(s)/Member(s): C.SARAVANAN
Subject Matter
Exports from SEZ eligible for refund of accumulated ITC
Summary
The export by the petitioner from its SEZ unit in Tirunelveli is a zero rated supply within a meaning of Section 2 (23) of the IGST Act, 2017 r/w Section 16of the IGST Act, 2017. Once, it is concluded that it was a zero rated supply, refund in terms…
The petitioner herein has challenged the impugned Order-in-Appeal No.151/2021-JC [GSTA] dated 07.10.2021 passed by the first respondent Joint Commissioner of GST and Central Excise [Appeals]. 2. By the impugned order, the Joint Commissioner of GST and Central Excise [Appeals], has dismissed the appeal filed by the petitioner against order in Refund Order No.16/2021-2022, dated 16.08.2021, passed b…