Court Rules in Favor of Tax Refund for Export Services, Rejects Intermediary Claim Under IGST Guidelines.

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....Rejection of Refund of IGST - Export of services - intermediary or not - distinct person - Although, it is mentioned that the petitioner is an intermediary but there is no ground whatsoever for holding the said view. The terms of the Agreement are unambiguous. The petitioner has provided services on principal-to-principal basis. - Refund allowed - HC....