SC, Refund claim for ITC accrued before July 18, 2022 cannot be denied: Case of Assistant Commissioner of Central Taxes vs Gemini Edibles and Fats India Limited, SC Judgement Dated 9th May 2025. The apex court dismisses appeal, affirming ITC refund claims for inverted duty structure prior to July 18, 2022, cannot be denied based on filing date. It upholds ITC Refund for Pre July 2022 period.
(Link: SC Judgement Dated 09/05/2025) (Link: HC AP Judgement Dated 29/01/2025)