Andhra Pradesh High Court Clarifies Rule 89(2)(d)(e) Certification Is Conclusive for GST Refunds on SEZ Sales; Remands Matter for Reconsideration
The Andhra Pradesh High Court has held that certification under Rule 89(2)(d)(e) is conclusive for determining GST refund eligibility on supplies to SEZ units. The Court set aside the rejection of refund claims and remanded the matter to the assessing authority to reconsider the applications after verifying the required certifications.
