https://www.taxtmi.com/caselaws?id=796032 Refund of unutilized input tax credit on zero-rated export services cannot be denied by classifying a supplier as an intermediary for an isolated period where identical services were treated as export services in preceding and succeeding periods. The notes state that no material showed any difference in the intervening period's services that justified a changed classification. Treating the same services differently was described as inconsistent, arbitrary and discriminatory. The supplier was therefore entitled to the refund with applicable interest. en-us Tue, 21 Jul 2026 00:00:00 +0530 Thu, 30 Jul 2026 08:52:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796032 Refund of unutilized input tax credit on zero-rated export services cannot be denied by classifying a supplier as an intermediary for an isolated period where identical services were treated as export services in preceding and succeeding periods. The notes state that no material showed any difference in the intervening period's services that justified a changed classification. Treating the same services differently was described as inconsistent, arbitrary and discriminatory. The supplier was therefore entitled to the refund with applicable interest. Case-Laws GST Tue, 21 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796032