9911796707
TMI Blog2023 (5) TMI 505X X X X Extracts X X X X X X X X Extracts X X X X ..... mus or any other appropriate writ, order or direction in the nature thereof, directing the Respondent to implement the Order-in-Appeal No. 120-123/2022-23 dated 28.07.2022, 114-115/2022-23 dated 28.07.2022 and 262/2021-22 dated 08.02.2022 passed by the Ld. Additional Commissioner, CGST Appeals-II, Delhi and expeditiously grant refund of Rs. 2,62,01,727/- to the Petitioner along with applicable interest; b) Pass such further orders and other reliefs as the nature and circumstances of the case may require." 4. The controversy between the parties is regarding the refund of Input Tax Credit availed on inputs / input services which the petitioner claims to have used for export of service. 5. Undisputedly, the export of services is treated as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 9. The petitioner filed an appeal against the orders dated 14.06.2021 (7 in no.) passed by the adjudicating authority under Section 54(5) of the Central Goods and Service Tax Act, 2017 (hereafter 'the CGST Act'). 10. The appellate authority allowed the said appeals preferred against the orders dated 14.06.2021 by three separate orders; Order-in-Appeal No. 262/2021-22 dated 08.02.2022 for the period October, 2019 to March, 2020; Order-in-Appeal No. 114-115/2022-23 dated 28.07.2022 for the period April, 2019 to September, 2019 and Order-in-Appeal No. 120-123/2022-23 dated 28.07.2022 for the period 2018-19. 11. It is also relevant to note that the appellate authority also accepted the petitioner's contention that in case of voluminous tra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2, 23.08.2022 and 10.11.2022 for grant of refund along with interest. Notwithstanding that the petitioner has succeeded before the appellate authority, the respondent did not process the petitioner's claim for refund and issued the following Deficiency Memos and Show Cause Notices: i. Deficiency Memo dated 05.03.2022 in respect of claim for refund for Rs. 62,32,194/-. ii. Show Cause Notice dated 21.02.2023 in respect of claim for refund for an amount of Rs. 46,38,276/-. iii. Deficiency Memo dated 16.11.2022 in respect of claim for refund for an amount of Rs. 1,53,31,257/-. 14. It is stated that the petitioner did not respond to the said Show Cause Notices or Deficiency Memos. 15. Mr. Singla, learned Counsel for the respondent, submi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ring orders to that effect. 22. In view of the above, the present petition is liable to be allowed. 23. It is noted that the Orders-in-Appeal have not granted the petitioner, any interest. More than one year has elapsed in case of Order-in-Appeal dated 08.02.2022 and almost ten months have elapsed in respect of Orders-in-Appeal dated 28.07.2022. 24. In view of the aforesaid, the petitioner would also be entitled to interest in accordance with law. The present petition is allowed. The respondent is directed to forthwith disburse the petitioner's claim for refund along with interest as payable in accordance with law. 25. It is, however, clarified that this would not preclude the respondent from availing statutory remedy against the Orders ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
