TMI Blog2023 (10) TMI 1150X X X X Extracts X X X X X X X X Extracts X X X X ..... d already sanctioned - HELD THAT:- The learned counsel appearing for the petitioner has handed over a photocopy of the order dated 09.10.2023 whereby the refund of ₹8,76,636/- has been sanctioned, however, with a caveat that the same is subject to the review order and to the outcome of any appeal that may be preferred by the Revenue before the Appellate Tribunal as and when the same is const ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3/2023 3. The petitioner has filed the present petition, inter alia, praying that the respondent be directed to process the refund in terms of Order-in- Appeal dated 06.06.2023. 4. The petitioner had filed an application for refund of accumulated Input Tax Credit due to inverted tax structure amounting to ₹8,76,636/- for the period September, 2020. 5. The Adjudicating Authority passed an ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the same is constituted. 7. Since the petitioner has prevailed before the Appellate Authority, the Order-in-Appeal dated 06.06.2023 is required to be implemented. It is seen that although the Revenue has processed the petitioner s claim for refund of ₹8,76,636/-, no interest has been provided. 8. In view of the above, the respondent is directed to disburse interest, if any, payable to the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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