https://www.taxtmi.com/caselaws?id=459695 A GST refund claim, including interest under Section 54(3)(ii) of the CGST Act, was addressed through a counsel's undertaking that the claim would be processed and decided within three weeks. The Court accepted that statement and treated it as binding on the respondents, resulting in disposal of the writ petition on that basis. The interim exemption application was also allowed subject to all just exceptions. The document reflects the procedural effect of the accepted undertaking and the direction to process the refund claim, rather than any adjudication on the refund's merits. en-us Tue, 24 Nov 2020 00:00:00 +0530 Mon, 23 Dec 2024 20:05:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=459695 A GST refund claim, including interest under Section 54(3)(ii) of the CGST Act, was addressed through a counsel's undertaking that the claim would be processed and decided within three weeks. The Court accepted that statement and treated it as binding on the respondents, resulting in disposal of the writ petition on that basis. The interim exemption application was also allowed subject to all just exceptions. The document reflects the procedural effect of the accepted undertaking and the direction to process the refund claim, rather than any adjudication on the refund's merits. Case-Laws GST Tue, 24 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=459695