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2023 (2) TMI 1025 - HC - GSTRefund on account of inverted duty structure in terms of Section 54(3)(ii) of the Central Goods and Services Tax Act, 2017 - petitioner claims that the Input Tax Credit in respect of various inputs exceeds the output liability in respect of the supplies - Rejection on the ground that the periods for which refund was claimed did not correspond to the periods for which returns were filed - HELD THAT:- The time period for filing the appeal has long elapsed. However, Mr. Joshi, learned Counsel appearing for the respondent, states that the respondent could not file an appeal as a tribunal has not been constituted as yet. He submits that as and when the appellate tribunal is constituted, the respondent would file an appeal. It is also material to note that whenever parties have found the need of urgent orders, the parties have filed petitions before this Court seeking such orders on the ground that since the tribunal is not constituted, the remedy of appeal is not available. The respondent has not sought any such relief - The appeal is required to be filed within a period of six months from the date of the order; however, we are not required to examine the question whether an appeal, if so filed, would be maintainable or not. The present petition is allowed and the respondents are directed to forthwith process the petitioner’s claim for refund.
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