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2023 (7) TMI 532 - DELHI HIGH COURTRefund of Input Tax Credit (ITC) - exports effected during the period January, 2021 to September, 2021 - Zero Rated Supplies under Section 54(3)(i) of the Central Goods and Services Tax Act, 2017 - HELD THAT:- The petitioner was not required to make repeated applications for refund after it had prevailed in its appeals before the appellate authority. The appellate proceedings are a continuation of the petitioner’s applications for refund and, therefore, the Orders-in-Appeals were required to be implemented - It cannot be accepted that it is open for the respondent to raise any deficiency memo after a tax payer has succeeded in appellate proceedings. Undisputedly, the petitioner had filed its application in the requisite form (GST RFD-01) along with the necessary declarations and undertaking. A tax payer may file a fresh online application to trigger the processing of its refund, however, it is not open for the respondents to raise further deficiency memos regarding the same - it cannot be accepted that the petitioner’s refund can be withheld merely on the ground that the respondent proposes to review the Orders-in-Appeal dated 31.01.2023. However, it is clarified that the disbursement of the refund in favour of the petitioner would not preclude the respondents from availing their remedies against the Orders-in-Appeal in accordance with law. The respondent shall forthwith sanction the refund claim as preferred by the petitioner to the extent as accepted by the appellate authority along with applicable interest in accordance with the provisions of the CGST Act - Petition allowed.
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