Nov 25, 2025
Refund of accumulated ITC directed as amended Rule 89(4)(C) could not be retrospectively applied since the right to refund crystallises on the date of export and turnover must be computed as per rules prevailing during that period.
Case Summary: Refund of accumulated ITC allowed as retrospective application of amended Rule 89(4)(C) held impermissible since refund right crystallises on date of export Case Title: M/s Indian Herbal Store Pvt. Ltd. v. Union of India & Ors.Court: High Court of DelhiPetition Numbers: W.P.(C) 9908/2021 & W.P.(C) 9912/2021Category: Refund of Accumulated ITC – Zero-Rated SuppliesDate of Judgment:…
