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2023 (4) TMI 424 - HC - GSTRefund of integrated tax paid in respect of certain services - Zero Rated Supplies - intermediary services - rejection of refund on the ground that the services rendered by the petitioner fell within the definition of services by an “intermediary” and therefore could not be considered as export of services - HELD THAT:- After some arguments, the learned counsel appearing for the parties submit that the matter may be remanded to the proper officer (Adjudicating Authority) for consideration afresh, in the light of the decisions rendered by the High Courts including this Court. The aforesaid course also commends 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. The present petition is disposed of by setting aside the impugned orders dated 05.12.2020 and 28.12.2021 - matter is restored before the proper officer (Assistant Commissioner, GST) to consider the petitioner’s case for refund afresh and to take an informed decision.
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