TMI Blog2023 (5) TMI 967X X X X Extracts X X X X X X X X Extracts X X X X ..... D THAT:- Concededly, the respondent has taken no steps to secure any order with regard to the stay of the Order-in-Appeal pursuant to which the petitioner is now entitled to the claim of refund. We are unable to accept that the Revenue can ignore the Order-in- Appeal and deny the benefits of the same on the ground that it seeks to appeal the said order. In the present case, the petitioner has been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nka Rathi, Mr. Ashwini Chandersekaran Ms. Shubhangi Gupta, Advs. For the Respondent Through: Mr. Harpreet Singh, Sr. SC with Ms. Suhani Mathur Mr. Jatin Kumar Gaur, Advs. ORDER 1. The petitioner has filed the present petition, inter alia, praying that directions be issued to the respondent to grant the refund of ₹26,88,280/-, pursuant to Order-in-Appeal dated 09.03.202 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wed the appeal by an Order-in-Appeal dated 09.03.2021. 5. Notwithstanding the same, the petitioner s request for the claim was not processed. The petitioner filed another application dated 27.04.2021 once again claiming refund of the said amount. Thereafter, by a communication dated 10.08.2021, the petitioner was informed that the Commissioner, CGST, Delhi East Commissionerate had directed the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner has been denied the benefit of the order in its favour for over two years. Clearly, the same cannot be countenanced. 8. The said issue is also covered by an earlier decisions of this Court in Zones Corporate Solutions Pvt. Ltd. v. Commissioner of Central Goods Services Tax Delhi East Anr.: 2020-VIL-302-DEL:W.P.(C) 3620/2020 and Alex Tour and Travel Private Limited v. Assis ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
