https://www.taxtmi.com/caselaws?id=436378 The HC held that the petitioner is entitled to a refund of accumulated input tax credit with interest due to an inverted duty structure. The respondent cannot withhold the refund merely because it intends to file an appeal against the order-in-appeal dated 03.01.2022, especially since no appeal has been filed and no stay has been granted. The Court relied on precedent confirming that pending or potential appeals do not justify ignoring a valid order. The respondent was directed to promptly process the refund claim, including interest. The petition was allowed. en-us Tue, 28 Mar 2023 00:00:00 +0530 Wed, 30 Jul 2025 14:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436378 The HC held that the petitioner is entitled to a refund of accumulated input tax credit with interest due to an inverted duty structure. The respondent cannot withhold the refund merely because it intends to file an appeal against the order-in-appeal dated 03.01.2022, especially since no appeal has been filed and no stay has been granted. The Court relied on precedent confirming that pending or potential appeals do not justify ignoring a valid order. The respondent was directed to promptly process the refund claim, including interest. The petition was allowed. Case-Laws GST Tue, 28 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436378