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Britannia Industries Limited – Gujarat High Court

Petitioner is an SEZ unit seeking refund of IGST received through ISD for the services pertaining to the SEZ unit. Petitioner is unable to utilize ITC w.r.t. IGST received from ISD being a zero-rated supplier.

Department argued that refund on supplies to SEZ units can be filed only by supplier to SEZ units. Hon’ble Court held that Petitioner (SEZ unit) is entitled to claim refund of IGST lying in the Electronic Credit Ledger under Section 54 of the CGST Act, 2017.

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