Xilinx India Technology Services Pvt Ltd Vs Special Commissioner Zone Viii & Anr.
Date: August 31, 2023
Subject Matter
Refund on services exported by a taxpayer to its foreign subsidiary is allowed
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…
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…