9911796707
TMI Blog2023 (12) TMI 68X X X X Extracts X X X X X X X X Extracts X X X X ..... ondent Through: Mr. Anurag Ojha, Adv. ORDER 1. The petitioner has filed the present petition impugning an order dated 13.07.2023 passed by the respondent whereby the petitioner's application for refund was allowed in part. 2. The petitioner had made an application dated 14.04.2021 for refund of unutilised Input Tax Credit (ITC) for the tax period 2019-20, amounting to Rs.2,15,63,451/-. Prior ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eal (Order-in-Appeal dated 28.07.2022). The Appellate Authority accepted the petitioner's contention that, in case of voluminous transactions of export of services to customers outside India, transaction wise FIRCs is not feasible. It was held that the FIRC issued from bank in any form is conclusive evidence of the fact that the appellant has received the foreign currency. The issuance of consolid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the ground that the respondent intended to appeal the decision of the Appellate Authority. 7. In view of the above, the petitioner was constrained to file a writ petition [W.P.(C) No. 5722/2023 captioned Alex Tour & Travel Pvt. Ltd. v. Assistant Commissioner, CGST, Division-Janakpuri]. The respondents again raised an issue in relation to furnishing of FIRCs. It was further stated that the decisio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner's claim for refund along with interest as payable in accordance with law." 9. To enable the respondent to give effect to the said order, the petitioner once again filed an application for refund. It appears that the Adjudicating Authority once again commenced the exercise for adjudicating the petitioner's claim and has partly rejected the same. 10. We are, prima facie, of the view that the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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