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TMI Blog2024 (9) TMI 1296X X X X Extracts X X X X X X X X Extracts X X X X ..... Mr Ankit Sareen and Mr Yash Tandon, Advocates. For the Respondents Through: Mr Anurag Ojha, Senior Standing Counsel with Mr Subham Kumar, Advocate along with Mr Pramod Kumar, Commissioner of CGST (West) through VC. VIBHU BAKHRU, J. (ORAL) 1. The petitioner has filed the present petition, inter alia, praying that an appropriate order be passed directing the respondents to grant the refund of Rs. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vide certain documents and also to show cause why the application should not be rejected, inter alia, on the ground that provisions of Sub-section (6) of Section 49 of the Central Goods and Services Tax Act, 2017 were not complied with. Mrs Neera Batra responded to the SCN (in Form GST RFD-09) on 08.08.2023. Thereafter, the Adjudicating Authority passed the order dated 10.08.2023 in Form GST RFD-0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Order in Appeal dated 21.01.2024 is reproduced below: "8. In view of the above, I am of the considered view that the adjudicating authority has erred in rejecting the appellant's rightful refund claim for excess balance in electronic cash ledger. The impugned order passed by the adjudicating authority is neither legal nor maintainable in law as such the same is liable to be set aside and the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Thereafter, the adjudicating authority once again issued a Show Cause Notice dated 28.03.2024 in Form GST RFD-08. The petitioner responded to the said Show Cause Notice by a letter dated 08.04.2024. However, the petitioner's application for refund has not been processed as yet. 9. We have heard the counsel for the parties. 10. The respondents cannot withhold the refund, which has been directed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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