2023 (5) TMI 967 - HC - GST

Seeking grant of refund of Input Tax Credit - export of services - Zero Rated Supply - period October, 2017 to March, 2018 - HELD THAT:- Concededly, the respondent has taken no steps to secure any order with regard to the stay of the Order-in-Appeal pursuant to which the petitioner is now entitled to the claim of refund. We are unable to accept that the Revenue can ignore the Order-in- Appeal and deny the benefits of the same on the ground that it seeks to appeal the said order. In the present case, the petitioner has been denied the benefit of the order in its favour for over two years. Clearly, the same cannot be countenanced.

The said issue is also covered by an earlier decisions of this Court in Zones Corporate Solutions Pvt. Ltd. v. Commissioner of Central Goods & Services Tax Delhi East & Anr. [2020 (7) TMI 287 - DELHI HIGH COURT] and Alex Tour and Travel Private Limited v. Assistant Commissioner, CGST, Division-Janakpuri [2023 (5) TMI 505 - DELHI HIGH COURT].

The respondent is directed to disburse the petitioner’s claim for refund with applicable interest as expeditiously as possible and, in any event, within a period of four weeks from today - Petition allowed.