Fresenius Kabi Oncology Ltd. Vs Union of India
Date: April 23, 2022
Subject Matter
Innovation and development services provided to an overseas company is an export of service. Refund eligible.
Summary
The petitioner, a leading pharmaceutical company, filed refund claims for the period July 2017 to March 2019 under the GST regime, which were rejected by the respondents. The petitioner is engaged in the manufacture of anti-cancer drugs and innovatio…
FULL TEXT OF THE JUDGMENT/ORDER OF PUNJAB AND HARYANA HIGH COURT 1. The petitioner has approached this Court seeking quashing of order dated 13.09.2019 (Annexure P-10) and order dated 04.03.2021 (Annexure P- 12) passed by Respondent Nos. 3 and 2 respectively, whereby the claim of the petitioner for refund for the period July 2017 to March 2019 for which separate applications for refund in Form RFD…