𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 – 𝗖𝗲𝘀𝘁𝗮𝘁 𝗡𝗲𝘄 𝗗𝗲𝗹𝗵𝗶: 𝗜𝗻𝗽𝘂𝘁 𝗧𝗮𝘄 𝗖𝗿𝗲𝗱𝗶𝘁 𝗳𝗼𝗿 𝗘𝘅𝗽𝗼𝗿𝘁 𝗦𝗲𝗿𝘃𝗶𝗰𝗲𝘀 𝗔𝗹𝗹𝗼𝘄𝗲𝗱, 𝗔𝗯𝘂𝘁 𝗥𝗲-𝗲𝘅𝗮𝗺𝗶𝗻𝗮𝘁𝗶𝗼𝗻 𝗯𝘆 𝗟𝗼𝘄𝗲𝗿 𝗔𝘂𝘁𝗵𝗼𝗿𝗶𝘁𝗶𝗲𝘀 𝗦𝗲𝘁 𝗔𝘀𝗶𝗱𝗲 📢 𝗧𝗵𝗲 𝗖𝗼𝘂𝗿𝘁 𝗵𝗲𝗹𝗱: The Assistant Commissioner overstepped by re-adjudicating export service issues; the writ petition was allowed, and refund processed.

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗣𝗲𝘁𝗶𝘁𝗶𝗼𝗻𝗲𝗿: M/s Singtel Global India Pvt. Ltd. (Telecom service provider) 𝗜𝘀𝘀𝘂𝗲: Entitlement to a refund of unutilized input tax credit for export services.

⚖️ 𝗝𝘂𝗱𝗴𝗲𝗺𝗲𝗻𝘁: The Court ruled that the Assistant Commissioner overstepped by re-adjudicating an issue already decided by the Commissioner (Appeals). It confirmed that the petitioner’s services weren’t intermediary services, and directed the Assistant Commissioner to process the refund within four weeks, considering interest for delays.

📜 𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻: 𝗧𝗶𝘁𝗹𝗲: M/s Singtel Global India Pvt. Ltd. vs. Union of India 𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲: 14 December 2022 📜 This ruling reinforces the authority of higher-level orders and the procedural discipline that lower authorities must follow in refund matters, especially where export services are concerned.