https://www.taxtmi.com/caselaws?id=432175 A later clarificatory circular on intermediary services had a direct bearing on the refund claim, and the earlier adjudication had not considered it. The High Court therefore set aside the appellate, original and refund orders and remitted the matter for fresh consideration by the departmental authorities in accordance with law. The authorities were directed to take the circular dated 20.09.2021 into account and allow the petitioner an opportunity to place additional material before a fresh decision is made. en-us Thu, 08 Dec 2022 00:00:00 +0530 Fri, 11 Apr 2025 14:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432175 A later clarificatory circular on intermediary services had a direct bearing on the refund claim, and the earlier adjudication had not considered it. The High Court therefore set aside the appellate, original and refund orders and remitted the matter for fresh consideration by the departmental authorities in accordance with law. The authorities were directed to take the circular dated 20.09.2021 into account and allow the petitioner an opportunity to place additional material before a fresh decision is made. Case-Laws GST Thu, 08 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432175