Madras HC Clarifies ‘Relevant Period’ for ITC Refund Calculation Under GST, Allows Exporter to Refile Claim

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Madras HC Clarifies ‘Relevant Period’ for ITC Refund Calculation Under GST, Allows Exporter to Refile Claim

GST

Published on

10/01/2026

By Mariya Paliwala

Madras HC Clarifies ‘Relevant Period’ for ITC Refund Calculation Under GST, Allows Exporter to Refile Claim

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The Madurai Bench of the Madras High Court has disposed of a writ petition challenging the partial rejection of its GST refund claim on accumulated input tax credit (ITC) arising from zero-rated exports, while granting liberty to the company to file a fresh refund application in accordance with law. The bench of Justice G.R. Swaminathan,…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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Madras HC Clarifies ‘Relevant Period’ for ITC Refund Calculation Under GST, Allows Exporter to Refile Claim

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