Section 54 of the CGST Act, 2017 --- Refund —- The petitioner challenged an Appeal order dated 24.02.2023, whereby the Revenue’s appeal against an OIO dated 17.05.2022 was allowed. Vide OIO, the Adjudicating Authority had allowed the petitioner’s claim for refund of unutilized Input Tax Credit (ITC). According to the Appellate Authority, the services rendered by the petitioner were intermediary services and therefore did not qualify as export of services. This Court in a recent judgment dated 23.03.2023 in the matter of M/s Ernst And Young Limited Vs. Additional Commissioner, CGST Appeals -II, Delhi and Anr has held that the Services provided by the petitioner would fall within the scope of the definition of the term ‘export of service’.

Held that:- The Hon’ble Court set aside the impugned order dated 24.02.2023.