https://www.taxtmi.com/highlights?id=95651 Refund of accumulated unutilized ITC on export of services was rejected by treating the petitioner's zero-rated supplies under s.16 IGST Act as "intermediary services." On construing the service agreement with the foreign group entity and considering consistent refund sanctions under pre- and post-GST regimes along with binding precedent, the court held the petitioner neither acted as an intermediary nor provided intermediary services. Consequently, the order-in-original and computation sheet were quashed to the extent they denied refund on the intermediary ground, and the petition was allowed. - HC en-us Fri, 02 Jan 2026 07:51:52 +0530 Fri, 02 Jan 2026 07:51:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=95651 Refund of accumulated unutilized ITC on export of services was rejected by treating the petitioner's zero-rated supplies under s.16 IGST Act as "intermediary services." On construing the service agreement with the foreign group entity and considering consistent refund sanctions under pre- and post-GST regimes along with binding precedent, the court held the petitioner neither acted as an intermediary nor provided intermediary services. Consequently, the order-in-original and computation sheet were quashed to the extent they denied refund on the intermediary ground, and the petition was allowed. - HC Highlights GST Fri, 02 Jan 2026 07:51:52 +0530 https://www.taxtmi.com/highlights?id=95651