Can refund be denied of input tax credit as incident of tax has been passed on to the recipient when services are rendered abroad

Brief summary of the case

Court: IN THE HIGH COURT OF JUDICATURE AT BOMBAY
Number: WRITE PETITION NO.11637 of 2020
Petitioner: Jar Productions Private Limited
Respondent: Union of India & Ors
Date of decision: 09.06.2022
Judges: Honourable Mr.Justice S.V Gangapurwala & M.G.Sewlikar Jj.

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