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2024 (3) TMI 329 - DELHI HIGH COURTRefund of unutilized Input Tax Credit - Seeking withdrawal of the deficiency memos issued by the respondent in response to the refund claim of the petitioner for the period May, 2019 to July, 2019 - Requirement of furnishing a certificate of the Chartered Accountant - HELD THAT:- Admittedly, case of the petitioner is covered under Section 54 (8) (b), which is one of the excepted provisions in the proviso to 89 (2) (l) and (m). Consequently, the deficiency memos issued to the petitioner, requiring the petitioner to furnish a certificate of the Chartered Accountant are not sustainable. They are accordingly set aside. Since part of the amount was denied on account of deficiency memos, which are not found to be sustainable in view of the proviso to Rule 89 (2) (l)(m), it is held that petitioner is entitled to interest on the delayed refund in terms of Section 56 of the Central Goods and Service Tax Act, 2017 at the rate notified by the Government within a period of four weeks from today. As per the petitioner, in view of pendency of the present petition, further claims could not be lodged. Accordingly, on petitioner filing such refund applications, the Department shall not reject the same solely on the ground of limitation. Petition disposed off.
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