1 APHC010117252025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3536] WEDNESDAY ,THE THIRTIETH DAY OF APRIL TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE DR JUSTICE Y. LAKSHMANA RAO WRIT PETITION NO: 6808/2025 Between: Ramcharan Food Industries Pvt Limited ...PETITIONER AND Assistant Commissioner and Others ...RESPONDENT(S) Counsel for the Petitioner: 1. KARTHIK RAMANA PUTTAMREDDY Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX 2. The Court made the following order: (per Hon’ble Sri Justice R.Raghunandan Rao) The petitioner herein, who is dealing with edible oils, had applied for refund of unreleased input tax credit, on account of the inverted duty structure, for the period July, 2021 to November, 2022, by way of an application, dated 17.03.2023. This application was rejected by the 1st respondent by an order of rejection, dated 25.04.2023, on the ground that government had issued 2 Notification No.9 of 2022, dated 13.07.2022, with effect from 18.07.2022, restricting refund of unutilized input tax credit, on account of inverted duty structure and that the circular issued by the Central Board of Indirect Taxes and Customs Circular, bearing No.181/13/2022-GST, dated 10.11.2022, had clarified that no refund of input tax credit, on this account, could be made after 18.07.2022. 2. The petitioner had approached the appellate authority against the said order and the same came to be dismissed on 22.04.2024. 3. This Court, had dealt with this issue, in its order dated 29.01.2025 in W.P.No. 5253 of 2023 & batch. This Court had held that the said notification would have to be understood to restrict refunds arising in relation to periods after 18.07.2022 and that the application for refund could be made before or after 18.07.2022. 4. In the circumstances, this Writ Petition, following the said Judgment, is disposed of by setting aside the order of rejection, dated 25.04.2023, and the Appellate order dated 22.04.2024, with a further direction to the 1st respondent to consider the claim of the petitioner for refund, irrespective of the date of application. However, refund, if any, shall be subject to verification and the said refund shall be restricted to input tax credit accruing to the petitioner, before 18.07.2022. 5. Accordingly, this Writ Petition is disposed of. There shall be no order as to costs. 3 As a sequel, miscellaneous petitions, pending if any, shall stand closed. ______________________________ R. RAGHUNANDAN RAO,J ______________________________ Dr.Y. LAKSHMANA RAO,J RJS 4 HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO HON’BLE DR JUSTICE Y. LAKSHMANA RAO WRIT PETITION NO.6808 of 2025 (per Hon’ble Sri Justice R. Raghunandan Rao) Dt: 30.04.2025 RJS