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8. As is clear from the aforesaid judgment, the Hon'ble Apex Court has expressly overruled the order of Advance Rulings Authority in respect of the Citrix Systems i.e., petitioner and consequently, taxes paid by the petitioner under protest deserves NC: 2024:KHC:7488 to be refunded by rectifying the income tax returns filed by the petitioner pursuant to the order of Advance Rulings Authority.

9. A perusal of the material on record will also indicate that it was only after the order was passed by the Advance Rulings Authority, the petitioner filed its returns and paid taxes, that too under protest. It is also an undisputed fact that, it is only after said order of Advance Rulings Authority being reversed by the Hon'ble Apex in the case of ENGINEERING ANALYSIS CENTRE OF EXCELLENCE PRIVATE LIMITED (supra) that the petitioner filed instant rectification applications seeking rectification of returns and consequently refund of taxes paid by the petitioner. Under these circumstances and in the light of the circular referred to supra and the judgment of the Apex Court, I am of the considered opinion that respondent no.1 clearly fell in error in passing the impugned order rejecting the applications filed by the petitioner and consequently, the impugned order deserves to be set-aside and the rectification applications deserves to be allowed by directing refund of taxes paid by the petitioner.