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2023 (8) TMI 1301 - DELHI HIGH COURTRefund of Input Tax Credit - goods exported during the period November 2020 to March 2021 - HELD THAT:- There is no allegation regarding any irregularity in respect of the supplies made by the suppliers other than M/s Siddhi Impex. There is also no dispute as to the quantum of the ITC in respect of those supplies. Neither the Adjudicating Authority nor the Appellate Authority has raised any doubt in respect of those supplies. There are no reason whatsoever for denial of refund in respect of ITC pertaining to supplies made by suppliers other than M/s Siddhi Impex. The present petition is allowed. The impugned orders are set aside.
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