Section 54 of the CGST Act, 2017 — Refund –-- The petitioner challenged the order dated 30.07.2021 and sought a direction to the respondents to issue refund of excess tax collected for Rs. 7,51,487.00. The counsel for the petitioner has relied upon the circular dated 20.09.2021 issued by CBIC, which says that a company incorporated in India and a foreign company incorporated outside India, are separate “person” under the provisions of Act and accordingly, are separate legal entities. Therefore, such supplies between two, would qualify as ‘export of services’. The respondent counsel submitted that the said Circular was issued on a date subsequent to the dates of issue of both the Orders-in-Original and Order-in-Appeal. The court observed that the case requires re-consideration by the Original Authority in the light of the said Circular dated 20.09.2021.

Held that:- The Hon’ble High Court set aside the impugned order dated 30.07.2021 and remanded the matter back to respondent for taking a fresh decision on the claim of refund made by the petitioner, having regard to the circular dated 20.09.2021, within a period of six weeks.