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of Refund of accumulated unutilized ITC on export of services was rejected by treating the petitioner's zero-rated supplies under s.16 IGST Act as 'intermediary services.' On construing the service agreement with the foreign group entity and considering consistent refund sanctions under pre- and post-GST regimes along with binding precedent, the court held the petitioner neither acted as an intermediary nor provided intermediary services. Consequently, the order-in-original and computation sheet were quashed to the extent they denied refund on the intermediary ground, and the petition was allowed. - HC
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