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    <title>2021 (9) TMI 1303 - ORISSA HIGH COURT</title>
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    <description>Challenges to refund-related instructions denying refund of unutilized input tax credit on exports and seeking recovery of refunds already granted were met with interim protection. The Court protected the petitioner from coercive action pending consideration of the challenge, while allowing the show cause proceedings to continue only up to the stage of reply. Any consequential order on the show cause notice was stayed, so no further effect could be given to it during the interim period.</description>
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      <description>Challenges to refund-related instructions denying refund of unutilized input tax credit on exports and seeking recovery of refunds already granted were met with interim protection. The Court protected the petitioner from coercive action pending consideration of the challenge, while allowing the show cause proceedings to continue only up to the stage of reply. Any consequential order on the show cause notice was stayed, so no further effect could be given to it during the interim period.</description>
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