Denial of export benefit merely as export proceeds are received in another bank account unjustified

Cable And Wireless Global India Private Limited Vs Assistant Commissioner (Delhi High Court) Delhi High Court held that denial of refund of unutilized Input Tax Credit on objection of receipt of export proceeds in another bank account unjustified as export of services is neither disputed nor doubted. Facts- The petitioner is a company incorporated in India. It is stated to be engaged in providing Business Support Services to Vodafone Group Services Limited from its Branch Office situated in Delhi. Admittedly, the petitioner holds registration certificates under the Central Goods and Services T...