Court Grants ITC Refund on Export Services, Rejects Revenue's Intermediary Services Claim; Orders Refund with Interest.

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....Refund of Input Tax Credit availed on inputs / input services - Export of services - zero rated supply - intermediary services or not - It cannot be accepted that the Revenue can ignore the orders passed by the appellate authority mainly on the ground that it proposes to file an appeal - petition allowed. - Refund allowed with interest - HC....