https://www.taxtmi.com/caselaws?id=787823 The authority's rejection of a refund claim was set aside because it failed to adequately consider the petitioner's contractual arrangements, the applicability of Section 13(8) of the IGST Act and relevant circulars and precedents, and issues of intermediary characterisation and export-of-services treatment; accordingly the impugned order is quashed and the matter remitted to Respondent No.2 for de novo consideration after hearing the parties, with all contentions kept open and a fresh decision to be rendered within three months. en-us Wed, 04 Mar 2026 00:00:00 +0530 Thu, 12 Mar 2026 08:33:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787823 The authority's rejection of a refund claim was set aside because it failed to adequately consider the petitioner's contractual arrangements, the applicability of Section 13(8) of the IGST Act and relevant circulars and precedents, and issues of intermediary characterisation and export-of-services treatment; accordingly the impugned order is quashed and the matter remitted to Respondent No.2 for de novo consideration after hearing the parties, with all contentions kept open and a fresh decision to be rendered within three months. Case-Laws GST Wed, 04 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787823