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SEZ unit/developers shall not avail input tax credit on the supplies received by them from non SEZ suppliers and refund would be claimed by supplier to SEZ unit/developer only.

Authority for Advance Ruling — Refund claim by SEZ unit – The applicant appealed against the rejection of refund of Rs. 20,97,104/-. The appellate Authority in refund rejection order stated that the appellant is not eligible for refund of ITC, because such eligibility is available to the taxpayers who made zero rated supplies to SEZ units/Developers with payment of tax. The petitioner submitted that refund claim has been rejected solely on the ground that as per Section 54(3)(i) read with Rule 89(2)(f), the provisions for refund of unutilized input tax is available to only those taxpayer who made supplies to SEZ Unit or the Developer not vice versa. The authority observed that a conjoint reading of the provisions point towards a conclusion that SEZ unit/developers shall not claim any refund against the ITC involved in supplies received by them from non SEZ suppliers. The Act facilitates eligibility for refund claim to the suppliers who made supplies to SEZ unit/developers with payment of tax. Held that:- The Hon’ble Authority for Advance Ruling dismissed the appeal.
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