TMI Blog2021 (10) TMI 477X X X X Extracts X X X X X X X X Extracts X X X X ..... regard to the facts of the present case, it would be appropriate if the claim for the refund is processed by the respondents in accordance with law. It is found that there is no order or decision on record on the application claiming refund. In this view of the matter, it would be appropriate to direct the respondent No.4 to process the application made by the petitioner for refund and pass a r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itioner is entitled to claim the refund under sub-section 3(b) of section 16 of the said Act. It is submitted that the claim for refund is not being processed by respondent no.4 on the ground that the investigation is pending against the petitioner. 2. Learned counsel for the petitioner invited our attention to the provisions of sub-section 10 of section 54 of the Central Goods and Services Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the provisions of sub-section 10 of section 54 of the CGST Act, the action on the part of the respondents refusing to process the refund on the ground that the investigation is pending is untenable. Our attention is invited to one such application made on May 18, 2021 which is at page 92 of the petition seeking release of the outstanding amount of drawback and IGST refund. 4. Mr. Mishra, l ..... X X X X Extracts X X X X X X X X Extracts X X X X
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