Tag Archives: VISHAKHAPATNAM BENCH

SEZ Unit Is Eligible For Refund Of Unutilised ISD Credit Relatable To Its Exports

By | October 26, 2026

SEZ Unit Is Eligible For Refund Of Unutilised ISD Credit Relatable To Its Exports Issue Whether an SEZ unit exporting goods without payment of tax is entitled to claim a refund of unutilised Input Tax Credit (ITC) distributed to it through an Input Service Distributor (ISD), or if such refund can only be claimed by… Read More »