2023 (4) TMI 424

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....ya Singla, Mr. Adhishwar Suri & Ms. Arushi Sharma, Advs. O R D E R 1. The petitioner has filed the present petition impugning an order dated 05.12.2020 (Order-in-Original), rejecting the petitioner's application for refund as well as an order dated 28.12.2021 (Order-in- Appeal No.434) whereby the petitioner's appeal against the order dated 05.12.2020 was rejected. 2. The petitioner had applie....

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....ttance details in respect of a single invoice (Invoice No. IND032018), were satisfactory. Since the proper officer did not accept the explanation regarding the remittance details in respect of the said invoice, the proper officer held that the export value of Rs.23,51,300/- was required to be reduced from the turnover of zero rated supplies of services. Notwithstanding the above, the proper office....

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....Court. 8. The aforesaid course also commends to us for the reason that the question as to the precise nature of services is vital for determining whether the services are in the nature of services rendered by an "intermediary". The petitioner must be provided full opportunity to explain the nature of services before the concerned officer. 9. In view of the above, the present petition is disposed....