Section 16 of the IGST Act, 2017 – Refund  -—- The petitioner challenged the order dated 30.09.2021, passed by the Appellate Authority. The petitioner had claimed a refund amounting to Rs. 14,14,604/-. The appeal was preferred only for services rendered by the petitioner in the form of market research. The counsel for the petitioner submitted that the petitioner fulfilled the criteria for export services vis-à-vis services rendered qua market research, contrary to what has been held by the authority below. Therefore, the provisions of Section 2(6)(iii) of the IGST Act, 2017 are fulfilled.

Held that:- The Hon’ble High Court issued notice and listed the matter for 08.09.2022.