TMI Blog2022 (5) TMI 705X X X X Extracts X X X X X X X X Extracts X X X X ..... der Section 44 of the KGST Act - HELD THAT:- If any refund is due to the petitioner, the same is liable to be processed and refunded without further delay. To enable such consideration of the quantum of refund due to the petitioner including the interest due, the 1 st respondent is directed to take a decision upon Ext.P7, Ext.P7(a), Ext.P7(b) and Ext.P7(c), as expeditiously as possible, at any r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 00-2001, 2002- 2003, 2003-2004 and 2004-2005, petitioner was found to be eligible for refunds pursuant to Exts.P1 to Ext.P6 orders. According to the petitioner, several representations were submitted to the respondents commencing from 2013 onwards and in spite of such requests and reminders, the refund due to it, remains unpaid. Petitioner also pleaded that on 01.07.2016, the 2nd respondent issued ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... further submitted that if any refund is due to the petitioner, the same shall be considered and will be granted. 4. Having regard to the aforesaid submissions, this Court is of the view that, if any refund is due to the petitioner, the same is liable to be processed and refunded without further delay. To enable such consideration of the quantum of refund due to the petitioner including the inte ..... X X X X Extracts X X X X X X X X Extracts X X X X
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