https://www.taxtmi.com/caselaws?id=789596 Refund rejections under the GST regime may not be sustained where the appellate authority does not examine the governing service agreement or record findings on whether the supply is an export of services or an intermediary service. The text notes that, in relation to IGST refund claims on ship management services, the absence of findings on the contractual terms and the true character of the supply meant the orders could not stand. The impugned refund rejection orders were quashed, and the matters were remanded for de novo consideration and fresh orders after hearing the parties. en-us Wed, 01 Apr 2026 00:00:00 +0530 Fri, 10 Apr 2026 09:00:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789596 Refund rejections under the GST regime may not be sustained where the appellate authority does not examine the governing service agreement or record findings on whether the supply is an export of services or an intermediary service. The text notes that, in relation to IGST refund claims on ship management services, the absence of findings on the contractual terms and the true character of the supply meant the orders could not stand. The impugned refund rejection orders were quashed, and the matters were remanded for de novo consideration and fresh orders after hearing the parties. Case-Laws GST Wed, 01 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789596