https://www.taxtmi.com/caselaws?id=415653 The court remitted the matter back to the appellate authority for a fresh decision on the petitioner's refund claim. The court directed a review based on the interpretation of "subsequently held" as clarified in a circular, emphasizing that it did not express any opinion on the case's merits. The appellate authority was instructed to reconsider the claim in accordance with the circular issued on 25th September 2021 and the relevant laws. en-us Tue, 07 Dec 2021 00:00:00 +0530 Fri, 28 Mar 2025 17:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415653 The court remitted the matter back to the appellate authority for a fresh decision on the petitioner's refund claim. The court directed a review based on the interpretation of "subsequently held" as clarified in a circular, emphasizing that it did not express any opinion on the case's merits. The appellate authority was instructed to reconsider the claim in accordance with the circular issued on 25th September 2021 and the relevant laws. Case-Laws GST Tue, 07 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415653