Department cannot arbitrarily deny intermediary export refund for an intervening period when granted previously and subsequently.
Department cannot arbitrarily deny intermediary export refund for an intervening period when granted previously and subsequently. Issue Whether the Department can classify an IT/ITeS provider as an “intermediary” and reject an unutilized Input Tax Credit (ITC) refund for a brief intervening period when identical services were accepted as zero-rated exports for preceding and succeeding periods.… Read More »