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Informative

EOUs Entitled to Refund of Unutilised GST ITC on Zero-Rated Exports: Gujarat HC

Update / Judgement Date

27 Nov 2025

Source

Taxscan

Author

Sakshi Bhardwaj — WCP Legal Desk

Reading Time

1 min read

GST

Gujarat High Court ruled that Export Oriented Units (EOUs) are entitled to refunds of unutilised ITC on zero-rated exports, rejecting CBIC’s restrictive circular. The Court held that statutory provisions override circulars and exporters must get full refund benefits. This is an important precedent for export-focused industries suffering liquidity blockage due to refund delays.