https://www.taxtmi.com/highlights?id=98532 Authorities under the GST regime cannot disregard a binding High Court declaration on SEZ refund claims merely because the issue has been taken to the Supreme Court; the law declared in Britannia continued to apply until displaced by a contrary High Court or Supreme Court ruling. On that basis, the refund rejection and appellate orders were unsustainable insofar as they refused to follow Britannia. The Court also noted that the question whether the services were for authorised operations, supported by the specified officer's endorsement, had not been adjudicated below and required fresh examination. The matter was remanded to the Assistant Commissioner for reconsideration in accordance with law. en-us Tue, 07 Apr 2026 07:48:40 +0530 Tue, 07 Apr 2026 07:48:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=98532 Authorities under the GST regime cannot disregard a binding High Court declaration on SEZ refund claims merely because the issue has been taken to the Supreme Court; the law declared in Britannia continued to apply until displaced by a contrary High Court or Supreme Court ruling. On that basis, the refund rejection and appellate orders were unsustainable insofar as they refused to follow Britannia. The Court also noted that the question whether the services were for authorised operations, supported by the specified officer's endorsement, had not been adjudicated below and required fresh examination. The matter was remanded to the Assistant Commissioner for reconsideration in accordance with law. Highlights GST Tue, 07 Apr 2026 07:48:40 +0530 https://www.taxtmi.com/highlights?id=98532