Ohmi Industries Asia Private Limited Vs Assistant Commissioner, Central Tax
Date: March 28, 2023
Subject Matter
Rule 89(4) is inapplicable to cases of refund of integrated tax paid on zero rated supplies
Summary
The petitioner filed an application seeking a refund of integrated tax paid on the export of services, which was rejected by the Adjudicating Authority in a refund rejection order. The Adjudicating Authority determined that the petitioner had dischar…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. The petitioner has filed the present petition impugning an order dated 26.11.2021 (Order-in-Appeal No. 384/JC/Central Tax/Appl­I/Delhi/2020) passed by the Appellate Authority whereby the petitioner’s appeal against the order dated 30.07.2020 (Refund Rejection Order) was rejected. 2. The petitioner had filed an application dated 29.05…