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    <title>2021 (6) TMI 471 - DELHI HIGH COURT</title>
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    <description>Interim relief seeking release of IGST refund and drawback was refused because the application asked for the same relief as the final writ petition. The court applied the principle that final relief cannot ordinarily be granted at the interim stage. As the requested interim order would have effectively disposed of the substantive claim before adjudication, release of the refund amounts was declined.</description>
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      <description>Interim relief seeking release of IGST refund and drawback was refused because the application asked for the same relief as the final writ petition. The court applied the principle that final relief cannot ordinarily be granted at the interim stage. As the requested interim order would have effectively disposed of the substantive claim before adjudication, release of the refund amounts was declined.</description>
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