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GST - Highlights / Catch Notes

Home Highlights May 2023 Year 2023 This

Refund of Input Tax Credit availed on inputs / input services - ...

Case Laws     GST

May 12, 2023

Refund of Input Tax Credit availed on inputs / input services - Export of services - zero rated supply - intermediary services or not - It cannot be accepted that the Revenue can ignore the orders passed by the appellate authority mainly on the ground that it proposes to file an appeal - petition allowed. - Refund allowed with interest - HC

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