2021 (9) TMI 520

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..... initiated in the relevant file for filing the present appeal challenging the impugned final order dated 09.01.2020 passed by learned Customs, Excise and Service Tax Appellate Tribunal. It prima facie appears to the Court that the present proceedings are merely an eye wash and an empty formality by the Appellant, for the sake of completing the record. The affidavit shall be filed within a period .....

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..... .07.2020 and an amount of ₹ 5,89,67,107/- towards the refund has been paid to the Respondent. It intrigues the Court as to why the present appeal has been filed by the Appellant, if the refund has already been made to the Respondent. We, therefore, direct the Principal Commissioner, CGST Delhi North to state on an affidavit the exact date on which the process was initiated in the relevant .....

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