Board — Section 168 of the CGST Act— Binding of Circular/Instructions – The Applicant contended that the First Appellate Authority has illegally relied upon a Circular, which was withdrawn right from its inception so as to allow the appeal of the Revenue, whereby the claim of refund of the petitioner has been disallowed by wrongly holding it to be "Intermediary" involved in the transaction of "Export of Services". The applicant also challenged the vires of Section 168 of the Act on the ground that no mandate can be provided for directing the lower quasi-judicial authority to treat the Circular/Instructions issued by the Board to be binding. Held that:- The Hon’ble High Court issued notice for 08.09.2020. — Genpact India (P.) Ltd. Vs. Union of India [2020] 26 TAXLOK.COM 080 (P&H)