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of HC ruled in favor of the petitioner, directing release of refund claim and applicable interest for unutilized Input Tax Credit (ITC) related to freight forwarding services. The court held that under Section 54(11) of CGST Act, 2017, the department cannot withhold refund without a pending appeal challenging the Appellate Authority's order. The refund must be released with statutory interest, subject to potential future departmental appeal. The decision follows precedent establishing that standalone departmental opinion cannot justify refund withholding.
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