2023 (9) TMI 786 - DELHI HIGH COURT

Refund claim - commercial production not commenced - It was submitted that the mere fact that the appellant had not commenced production or manufacturing activities would not detract from the issue of refund being accorded a closure as contemplated under the Second Proviso to Section 142(3) of the Central Goods and Services Tax Act, 2017.

HELD THAT:- Matter requires consideration - List again on 08.09.2023.