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2024 (5) TMI 313 - MADRAS HIGH COURTRejection of refund claim - Export of services - Export of software development services - petitioner submitted that the first respondent has wrongly affirmed the order of the second respondent by confusing the status of the subsidiary as a distinct person in accordance with explanation 1 in Section 8 of IGST Act, 2017 - HELD THAT:- The impugned order passed by the first respondent fairly concludes that the petitioner has satisfied the requirements of Section 2(6)(i) to (iv) of IGST Act, 2017. Admittedly, the petitioner and its subsidiary are two distinct entities and therefore, it cannot be said that the petitioner has not satisfied the requirements of Section 2(6)(v) of IGST Act, 2017. The doctrine of the authority for advance Ruling IN RE: SEGOMA IMAGING TECHNOLOGIES INDIA PRIVATE LIMITED [2018 (12) TMI 650 - AUTHORITY FOR ADVANCE RULING, MAHARASHTRA] cannot be applied to the facts of this case - It cannot be said that the petitioner and its subsidiary are not merely establishment of a distinct person in accordance with the explanation I in Section 8 of the IGST Act, 2017. The second respondent is directed to process the re-fund claim of the petitioner together with interest payable in accordance with the provisions of the Act as expeditiously as possible, preferably within a period of 12 weeks from the date of receipt of a copy of this order. The writ petition is allowed.
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