Refund of GST paid, cannot be denied on cattle feeds, being  exempted goods

The Hon’ble Gujarat High Court in the case of N H Associates vs Superintendent of Central GST and Central Excise [R/Special Civil Application No. 4566 of 2025, order dated March 24, 2026] held that refund of GST paid on cotton seed oil cake cannot be denied where the product is exempt as cattle feed under Notification No. 02/2017-CT (Rate) dated June 20, 2017, and the issue stands settled by a coordinate bench decision.

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