What is the Nestlé case Switzerland cited while revoking India's most favoured nation tag?

Switzerland cited a 2023 Supreme Court order while revoking India's 'most favoured nation (MFN)' status. Delhi HC ruled in 2021 that Nestlé was eligible for tax refund on dividends it paid to foreigners in reciprocity for Switzerland extending MFN status' benefits to Indian entities. SC said the benefits cannot automatically apply to Swiss entities in India without a government notification.