https://www.taxtmi.com/highlights?id=88275 HC determined that the petitioner is not an "intermediary" under IGST Act, Section 13(8) and Section 2(13). Based on an identical CESTAT order that had attained finality and CBIC Circular clarifying service tax and GST intermediary provisions, the court found no basis to differentiate the petitioner's case. The court remanded the matter to the adjudicating authority to process the refund claim with applicable interest within 4 weeks, effectively allowing the petitioner's claim for IGST refund. en-us Sat, 10 May 2025 08:36:36 +0530 Sat, 10 May 2025 08:37:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=88275 HC determined that the petitioner is not an "intermediary" under IGST Act, Section 13(8) and Section 2(13). Based on an identical CESTAT order that had attained finality and CBIC Circular clarifying service tax and GST intermediary provisions, the court found no basis to differentiate the petitioner's case. The court remanded the matter to the adjudicating authority to process the refund claim with applicable interest within 4 weeks, effectively allowing the petitioner's claim for IGST refund. Highlights GST Sat, 10 May 2025 08:36:36 +0530 https://www.taxtmi.com/highlights?id=88275