https://www.taxtmi.com/caselaws?id=777980 Under the IGST Act, the discussion centres on whether the supplier fell within the definition of "intermediary" and whether, in light of the recipient definition and section 13(2) read with section 2(6), the supply qualified for refund treatment where consideration was received in foreign currency. The CESTAT view recorded in the text was that the petitioner did not fall within the intermediary definition and would therefore be entitled to refund of GST paid, subject to receipt of foreign currency consideration. The SLP was dismissed. en-us Mon, 25 Aug 2025 00:00:00 +0530 Mon, 08 Sep 2025 13:37:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777980 Under the IGST Act, the discussion centres on whether the supplier fell within the definition of "intermediary" and whether, in light of the recipient definition and section 13(2) read with section 2(6), the supply qualified for refund treatment where consideration was received in foreign currency. The CESTAT view recorded in the text was that the petitioner did not fall within the intermediary definition and would therefore be entitled to refund of GST paid, subject to receipt of foreign currency consideration. The SLP was dismissed. Case-Laws GST Mon, 25 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777980