Integra Software Services Pvt. Ltd. v. Commissioner of GST and Central Excise
Earlier binding decisions could not be ignored. The amount was refundable on the relevant credit or mistaken-payment analysis, and CESTAT’s limitation basis failed on this record.
By CA Nikhil Gupta · Reviewed against the retained judgment 2026-09-26
Earlier binding decisions could not be ignored. The amount was refundable on the relevant credit or mistaken-payment analysis, and CESTAT’s limitation basis failed on this record. Taxpayer appeals allowed, CESTAT orders set aside and 2017 refund-sanction orders restored.
What happened
Exporting software services involved tax on employee accommodation. After an earlier appellate decision and a directed refund route, adjudicators sanctioned refunds but CESTAT reversed them on maintainability and time.
Questions before the court
- Could the refund be denied despite the binding prior determinations and the alternative credit or mistake-of-law basis?
Why the court ruled this way
Earlier binding decisions could not be ignored. The amount was refundable on the relevant credit or mistaken-payment analysis, and CESTAT’s limitation basis failed on this record.
Controlling point
Earlier binding decisions could not be ignored. The amount was refundable on the relevant credit or mistaken-payment analysis, and CESTAT’s limitation basis failed on this record.
Order and next steps
Taxpayer appeals allowed, CESTAT orders set aside and 2017 refund-sanction orders restored.
Practical implications
The operative result is case-specific: Taxpayer appeals allowed, CESTAT orders set aside and 2017 refund-sanction orders restored. Apply it within the court’s stated limit: The holding tracks these parties’ prior procedural history and the identified export-service expenses.
Limits of this ruling
- The holding tracks these parties’ prior procedural history and the identified export-service expenses.
Law and judgment source
- Central Excise Act, 1944, section 11B
- Service-tax export input credit and refund
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Source checked: 2026-09-26 · Judgment paragraphs: paragraphs 9–13 · Later case history: not verified. Verify appeals, stays and subsequent orders before reliance.
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