Export Refund Cannot Be Denied Without Proper Finding on “Intermediary” Status: Bombay HC

Varian Medical Systems International India Pvt. Ltd. Vs Union of India & Ors. (Bombay High Court) Software Development Services to Overseas Group Entity Cannot Be Denied Export Refund Without Proper Determination of “Intermediary” Status: Bombay High Court The petitioner is providing software development services to its group entity located outside India. It claimed that the services are exported in terms of section 2(6) of the IGST Act. It claimed refund of accumulated input tax credit under section 54 of the CGST Act read with Rule 89 of the Rules. Refund of Rs.12.12 crores was rejec...