TMI Blog2021 (10) TMI 1168X X X X Extracts X X X X X X X X Extracts X X X X ..... he Petitioner is pending consideration with the Respondents, despite a reminder application dated 23.07.2021. It is incumbent upon the Respondents to take a decision on the application for refund. The concerned Respondent(s) are directed to decide the claim of the Petitioner for refund for the relevant period, in accordance with law and also keeping in mind the principle of unjust enrichment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... directing the respondents to issue the refund of ₹ 25,75,818/- along with interest as petitioner is legally entitled for the same as per the provision of law. (b) Grant interest @ 6% as per Section 42 of DVAT Act on Refund claimed amount as petitioner has been unjustifiably denied the refund as the Respondent acted in complete violation of statutory provision. The petitioner has right t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... forward of the same to the next tax period. On 01.07.2017, the DVAT Act was replaced by the Delhi Goods and Service Tax Act, 2017. Petitioner filed the GST Form TRAN-1. As per the provision of Section 140(1) of DGST Act, Petitioner only carried over a refund of ₹ 29,28,310/- out of total refund of the aforesaid amount as transitional ITC to the electronic credit ledger of Petitioner firm, wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erest under CST Act have already been issued by the Respondents on 10.02.2021 and 11.02.2021. 6. It is an undisputed case between the parties that the application for refund alongwith interest filed by the Petitioner is pending consideration with the Respondents, despite a reminder application dated 23.07.2021. It is incumbent upon the Respondents to take a decision on the application for refun ..... X X X X Extracts X X X X X X X X Extracts X X X X
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