9911796707
TMI Blog2024 (9) TMI 1284X X X X Extracts X X X X X X X X Extracts X X X X ..... With Mr. Raghav Sharma, Adv. & Mr. Sandeep Taneja, AAG with Ms. Kinjal Surana, AGC ORDER This petition is filed aggrieved of order dated 02.04.2024 whereby, the appeal filed by the respondent was accepted. 2. Brief facts are that the petitioner is engaged in manufacturing of Mustard Oil, Palm Oil and Mustard de-oiled cake. The petitioner filed an application dated 29.07.2021 seeking refund of R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted the appeal of the Department. 4. Learned counsel for the respondents defends the impugned order, submits that the petitioner is not entitled to refund even if the Circular is not applied. 5. Before proceedings further, it would be necessary to reproduce the concluding part of Baker Hughes Asia Pacific Limited (supra):- "14. In wake of the discussion made herein above, we are of the firm op ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o forthwith, refund the accumulated input tax credit to the petitioner as per its entitlement. 16. The writ petition is allowed in these terms." 6. Division Bench of this Court while dealing with the challenge of the Circular No.135/15/2020-GST held it to be in conflict with Section 54 (3)(ii) of the Act. It was also considered that claim of refund of ITC was prior to date of issuance of the Ci ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
