Case LawW.P.(C) 11413/2023
Xilinx India Technology Services Pvt Ltd Vs Special Commissioner Zone Viii & Anr.
- Court:
- High Court
- Bench:
- Delhi
- Date:
- August 31, 2023
- Type:
- Writ Petition
- Members:
- VIBHU BAKHRU, AMIT MAHAJAN
Subject
Refund on services exported by a taxpayer to its foreign subsidiary is allowed
Export Of ServicesIGST RefundIntermediary
Summary
The petitioner, a company engaged in exporting information technology software services, filed a petition challenging the rejection of its refund application for Integrated Goods & Service Tax (IGST) amounting to ₹1,83,34,289. The rejection was b…
Judgement
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. The petitioner has filed the present petition, inter alia, impugning the Refund Rejection Order dated 08.06.2023 (hereafter ‘ the impugned order’) whereby the petitioner’s application for refund of Integrated Goods & Service Tax (IGST) amounting to ₹1,83,34,289/- was rejected. 2. The petitioner is a company in…