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(c) Directing the 1st Respondent to grant balance refund of Rs.2,24,24,605/- as claimed by the Petitioner in refund application filed in Form GST-RFD 01 (Annexure-H); and

(d) pass such other or further orders as this Hon'ble Court may deem fit in the facts and circumstances of the case, in the interests of justice and equity."

NC: 2025:KHC:51725 HC-KAR

2. A perusal of the material on record will indicate that the petitioner is a company engaged in the business of providing software development services as well as support services and customer services to its foreign parent company, Informatica HoldCo Inc.,USA. It is contended that since the petitioner export its services to its foreign parent company, the same qualifies as zero- rated supplies under Section 16 of the IGST Act, the petitioner is entitled to claim refund of accumulated unutilized input tax credit (ITC) in terms of Section 54 of the CGST Act. It is contended that under the erstwhile service tax regime for the tax period from October to December 2013, January to March 2014, April to June 2015, July to September, 2015, the respondents passed orders dated 07.03.2017 at Annexure-E (colly) directing sanctioning / granting refund in favour of the petitioner.