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TMI Blog2025 (1) TMI 397X X X X Extracts X X X X X X X X Extracts X X X X ..... of the term Services in the formula for refund - HELD THAT:- The instant petition is disposed of with liberty to the petitioner-Firm to move a fresh application seeking refund in the spectrum of service, which is covered by the amendment in law. Such application shall be decided by the respondents strictly in accordance with the retrospective amendment made in the Rule 89 Sub-Rule (5) of CGST Rul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e. iii. Any other writ, order or direction which this Hon ble Court may deem just and proper in the facts and circumstances of the case, may kindly be passed in favour of the humble petitioner. iv. Cost of the petition is awarded in favour of the petitioner. 2. At the outset, Mr. Sharad Kothari, learned counsel for the petitioner-Firm submits that in terms of second provision to Section 54 Sub-Sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that dismissal of the refund application at the juncture when it was decided, was correct, however, he agrees that due to subsequent amendment in the Rule 89 Sub-Rule (5) of the CGST Rules giving retrospectivity of including and inserting the term Services in the formula for refund, fresh consideration can be permitted under the law. 4. Mr. Rajvendra Saraswat, learned counsel for the respondents N ..... X X X X Extracts X X X X X X X X Extracts X X X X
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