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<h1>Delhi HC Allows Exemption Application, Refund Petition Withdrawn with Liberty to Appeal to Appellate Authority.</h1> <h3>M/s BTPL DISTRIBUTION PVT. LTD. Versus ASSISTANT COMMISSIONER (CENTRAL EXCISE), GST DIVISION, DELHI (NORTH) & ANR</h3> The Delhi HC permitted the exemption application in CM APPL. 25026/2024 with specific exceptions. The petition in W.P.(C) 6030/2024, contesting the denial ... Seeking leave to withdraw the petition with liberty to approach the Appellate Authority in accordance with law - Rejection of application for refund - HELD THAT:- The petition is dismissed as with drawn with liberty as prayed for. The Delhi High Court allowed the exemption application in CM APPL. 25026/2024 subject to exceptions. The petition in W.P.(C) 6030/2024, challenging the rejection of a refund application, was dismissed as withdrawn with liberty to appeal to the Appellate Authority. All rights and contentions of the parties are reserved.