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2023 (5) TMI 505 - HC - GSTRefund of Input Tax Credit availed on inputs / input services - Export of services - zero rated supply - rejection on the ground that the services provided by the petitioner were intermediary services and did not qualify for export of services - non-furnishing of Foreign Inward Remittance Certificate (FIRC) - Revenue ignored the orders passed by the appellate authority mainly on the ground that it proposes to file an appeal - HELD THAT:- Mr. Singla, learned Counsel for the respondent, fairly states that fresh applications for refund or Show Cause Notices would not be necessary, considering that the proceedings emanated from the petitioner filing applications for refund which was culminated in Orders-in-Appeals passed by the appellate authority - Undisputedly, the Revenue is entitled to file an appeal under Section 112 of the CGST Act, however, the said appeal is required to be filed within a period of three months. The said period has been extended as the Appellate Tribunal has not been constituted as yet. 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.
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