https://www.taxtmi.com/caselaws?id=431606 The High Court set aside the Assistant Commissioner's order denying refund of unutilized input tax credit to Singtel Global India Pvt Ltd. The court held that Singtel was not an intermediary but an exporter of services, as established in a prior case. The court directed the respondent to process the refund application promptly, emphasizing adherence to judicial discipline and considering interest for the delay. The petition was allowed, and pending applications were disposed of accordingly. en-us Wed, 14 Dec 2022 00:00:00 +0530 Fri, 08 Sep 2023 11:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431606 The High Court set aside the Assistant Commissioner's order denying refund of unutilized input tax credit to Singtel Global India Pvt Ltd. The court held that Singtel was not an intermediary but an exporter of services, as established in a prior case. The court directed the respondent to process the refund application promptly, emphasizing adherence to judicial discipline and considering interest for the delay. The petition was allowed, and pending applications were disposed of accordingly. Case-Laws Service Tax Wed, 14 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431606