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- Whether refund claim be simultaneously claimed for both zero rated exports and unutilized ITC arising from inverted duty structure ?
Whether refund claim be simultaneously claimed for both zero rated exports and unutilized ITC arising from inverted duty structure ?
TRT-2026-1249
Issue Favourable to Tax Payer ?:- yes
Held - It is evident that the refund claimed and received earlier pertained to zero rated supplies and not unutilized ITC. Under Section 54 of the GST Act, refund may be claimed either for unutilized ITC on account of an inverted duty structure or in respect of zero rated exports. Therefore, the refund claim for zero rated exports does not disentitle the petitioner from claiming a refund for unutilized ITC. Consequently, the first reason for r.....
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