https://www.taxtmi.com/caselaws?id=785310 Refund of unutilised input tax credit under the Central GST regime was contested on the ground that conditions for export of services were unmet due to the petitioner acting as an agent/intermediary of its parent; the appellate record required reassessment of contractual clauses and the applicability of departmental circulars, with specific findings to be recorded. The HC quashed the impugned order and remitted the matter to the appellate authority for de novo consideration and a fresh decision in accordance with law. en-us Tue, 06 Jan 2026 00:00:00 +0530 Mon, 19 Jan 2026 14:13:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785310 Refund of unutilised input tax credit under the Central GST regime was contested on the ground that conditions for export of services were unmet due to the petitioner acting as an agent/intermediary of its parent; the appellate record required reassessment of contractual clauses and the applicability of departmental circulars, with specific findings to be recorded. The HC quashed the impugned order and remitted the matter to the appellate authority for de novo consideration and a fresh decision in accordance with law. Case-Laws GST Tue, 06 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785310