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2021 (9) TMI 616 - HC - GSTRefund of the entire amount on deposit made by the petitioner/assessee - Rule 90(2) of the Central Goods and Services Tax Rules, 2017 - HELD THAT:- The facts being undisputed, at this stage itself, no useful purpose may be served in keeping the present petition pending or calling for a counter affidavit. Once the basic facts are admitted to the revenue authorities being entitlement of refund arising from the appeal order dated 08.01.2021 and it is also not disputed that the petitioner had filed application for refund through online mode, it was for the revenue authorities to scrutinize the same and inform the assessee in real time, of any defect in that application - upon scrutiny, the acknowledgment on Form GST-RFD-02 was issued acknowledging the claim filed by the petitioner. The revenue authorities also cannot deny existence of the appeal order dated 08.01.2021. Their further conduct to decline the refund on the reasoning or excuse of the application being incomplete, does not inspire confidence. In a case such as this where the refund claim has arisen solely on the strength of the appeal order, unless the assessing authority may plead ignorance of the same, we also cannot remain unmindful of the fact, while rejecting such claims, the authorities are forcing the assessee to litigate and also defeating the claim of interest that is otherwise due on account of delay in processing the refund application. Petition allowed.
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