SEZ Unit can claim Refund of ITC of GST distributed by ISD Unit: Gujarat High Court allows Britannia’s plea

The Gujarat High Court allowed Britannia Industries to petition for a claim of refund of  Input Tax Credit  (ITC) distributed by  Input Service Distributor  (ISD) under Section 54 of the CGST Act. The Petitioner, having a unit situated in Special Economic Zone (SEZ), filed an application for refund in Form GST RFD-01A with regard to the credit of Integrated Goods and Services T…