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2023 (4) TMI 404 - HC - GSTSeeking refund of accumulated input tax credit alongwith interest - petitioner claims that it has accumulated Input Tax Credit on account of an inverted duty structure - whether the benefit of Order-in-appeal dated 03.01.2022 can be denied to the petitioner and the refund amount be withheld solely on the ground that the respondent has decided to file an appeal against the said order? HELD THAT:- Concededly, the respondent has not filed any appeal against the order-in-appeal dated 03.01.2022, and there is no order of any Court or Tribunal staying the said order. Indisputably, the order-in-appeal dated 03.01.2022 cannot be ignored by the respondents solely because according to the revenue, the said order is erroneous and is required to be set aside. The said issue is covered by the earlier decision of this Court in MR. BRIJ MOHAN MANGLA VERSUS UNION OF INDIA & ORS. [2023 (3) TMI 327 - DELHI HIGH COURT] where it was held that Admittedly, the appeals have not been filed by the respondents as yet. The time for preferring the appeal has also expired. However, the learned counsel for the respondent submits that the appeals would still be in time as in terms of the circular dated 03.12.2019, the time for the Department to prefer an appeal has been extended till three months after the date on which the Tribunal is constituted. The respondents are directed to forthwith process the petitioner’s claim for refund including interest - petition allowed.
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