Section 54 of the CGST Act, 2017 --- Refund —- The petitioner challenged an order dated 05.12.2020, rejecting the petitioner’s application for refund as well as an Appeal order dated 28.12.2021, whereby the petitioner’s appeal against the order dated 05.12.2020 was rejected. The petitioner sought refund of integrated tax on zero rated supply and filed refund application. The proper officer rejected the petitioner’s claim for refund on the ground that the services rendered by the petitioner fell within the definition of services by an “intermediary” and therefore could not be considered as export of services. The counsels submitted that the matter may be remanded to the proper officer for consideration afresh, in the light of the decisions rendered by the High Courts including this Court.

Held that:- The Hon’ble Court  set aside the orders and restored the matter before the proper officer to consider the petitioner’s case for refund afresh and to take an informed decision.