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    <title>2025 (6) TMI 1065 - DELHI HIGH COURT</title>
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    <description>Delhi HC allowed petitioner&#039;s refund claim of Rs. 8,99,61,147 for services rendered by foreign affiliate to domestic related entity without invoice. Court followed precedent in Metal One Corporation case which quashed show cause notice for identical controversy. Department counsel confirmed no challenge to January 7, 2025 order. HC directed refund processing and credit within two months, disposing of petition in petitioner&#039;s favor.</description>
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      <description>Delhi HC allowed petitioner&#039;s refund claim of Rs. 8,99,61,147 for services rendered by foreign affiliate to domestic related entity without invoice. Court followed precedent in Metal One Corporation case which quashed show cause notice for identical controversy. Department counsel confirmed no challenge to January 7, 2025 order. HC directed refund processing and credit within two months, disposing of petition in petitioner&#039;s favor.</description>
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