TMI Blog2023 (11) TMI 242X X X X Extracts X X X X X X X X Extracts X X X X ..... availed an excess ITC during the Financial Year 2021-22 - HELD THAT:- Concededly, there is no order staying the operation of the order-in-appeal dated 19.06.2023 - It cannot be accepted that the respondents can withhold the refund due to the petitioner on the ground as stated. Accordingly, the respondents are directed to forthwith process the petitioner s claim for refund in compliance with th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the learned counsel for the petitioner, the memo of parties is corrected and today s order shall also reflect the corrected memo of parties. Notwithstanding the same, the petitioner would also file an amended memo of parties within two working days from date. 4. The petitioner has filed the present petition, inter alia, praying that directions be issued to respondents no.2 and 3 to disburse th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l under Section 107 of the Central Goods and Services Tax Act, 2017 against the said order-in-original dated 25.11.2022 before the Appellate Authority. 7. The petitioner s appeal has been allowed and the Appellate Authority directed the respondents to refund a sum of ₹1,13,09,772/- to the petitioner. 8. Notwithstanding that, the petitioner has prevailed before the Appellate Authority, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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