Sri Narendra Dave, learned counsel appears for
M/s. Lakshmi Kumaran & Sridharan, learned counsel for
petitioner.
Smt. B. Sapna Reddy, learned Senior Counsel for
Central Board of Indirect Taxes & Customs appears for
respondent Nos.1 to 3.
2. These two Writ Petitions assail the order-in-appeal
passed by the Additional Commissioner (Appeals-I),
Hyderabad, respondent No.1, in respect of July, 2020, to
September, 2020, and October, 2020, to December, 2020,
wherein the appellate authority vide common order dated
29.09.2023 has set aside the refund sanction orders dated
02.09.2022 and 07.10.2022 passed by the Deputy
Commissioner of Central Tax, Hyderabad, inter alia holding
that the Refund Sanctioning Authority erred in classifying the
service as export of service without examining nature of
2 HCJ (AKrS, J) & GMM, J
W.P.Nos.26406 and 26419 of 2024
service, place of provision of service and the applicability of
sub-section (3) to (13) of Section 13 of Integrated Goods &
Services Tax Act, 2017 (for short ‘IGST Act, 2017’), on the
question whether the supply qualifies as export and whether
the refund is permissible.
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