TMI Blog2022 (9) TMI 482X X X X Extracts X X X X X X X X Extracts X X X X ..... neligible input credit from its vendors and one such vendor had also been arrested by the CGST, Delhi, North Commissionerate. Mr. Raichandani states that since the copy of the Affidavit has been handed over to him in the Court when the matter was called out, there has been no time to file Affidavit of Petitioner denying these allegations. At the same time, Mr. Raichandani, on instructions, sta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th September 2022, in which Affidavit, said Mr. Vinayak Azaad, who was the Commissioner, who had passed the impugned orders, has been graceful enough to admit that there was an error in the judgment on his part and has tendered unconditional apology. We accept the same. 2. By the said Affidavit, it is also mentioned that two provisional attachments, both dated 3rd February 2022, have been raise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot be an excuse, to unblock the ITC credit of Rs.24,26,371/- within 24 hours from now, i.e., by 15.15 Hr. on 8th September 2022. 4. Petitioner has also raised a grievance that the action of Respondent No.1 has resulted even in the Customs Authorities not processing Petitioner s refund application. 5. In the Affidavit of Mr.N.V. Kulkarni, Principal Commissioner of Customs (NS-II), affirmed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tions on the merits of the refund application. 6. We have also to note that in Paragraph 5 of the Affidavit of Vinayak Azaad, affirmed on 7th September 2022, there is an averment that credible intelligence exist on file and Petitioner has availed illegal and ineligible input credit from its vendors and one such vendor had also been arrested by the CGST, Delhi, North Commissionerate. 7. Mr. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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