AWL Agri Business Limited Vs Joint Commissioner
Date: January 20, 2026
Subject Matter
Refund of Accumulated ITC for Inverted Duty Structure to Apply Modified Rule 89(5) Retrospectively
Summary
The writ petitions are allowed , setting aside the rejection orders for refund applications. The Court held that the amendment to Rule 89(5) of the CGST Rules is clarificatory and thus applies retrospectively, requiring a fresh consideration of the r…
FULL TEXT OF THE JUDGMENT/ORDER OF ANDHRA PRADESH HIGH COURT The petitioner imports edible oil and supplies the same in the domestic market after refining and packing the said oil. The petitioner, sought refund of accumulated input tax credit on account of inverted duty structures for the periods November, 2018, March, 2019 and April, 2019, by way of three separate applications. These applications…