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<h1>High Court dismisses challenge on Circular affecting refund claim for Export of Services</h1> The Punjab & Haryana HC dismissed the petitioner's challenge against the withdrawal of a Circular impacting their refund claim for 'Export of ... Refund claim - Intermediary Services - Export of Services - vires of Section 168 of the CGST Act, 2017 - challenge primarily on the ground that no mandate can be provided for directing the lower quasi-judicial authority to treat the Circular / Instructions issued by the Board to be binding. HELD THAT:- Notice of motion for 08.09.2020. The Punjab & Haryana High Court judgment in 2020 (11) TMI 615 involved a dispute regarding a Circular withdrawn from its inception, affecting the petitioner's refund claim related to 'Export of Services.' The challenge was also made against the vires of Section 168 of the CGST Act, 2017. Next hearing scheduled for 08.09.2020. Service of notice accepted by UOI representatives.