2023 (2) TMI 649

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....onia Sharma, Advs. For the Respondents : Mr. Harpreet Singh, Sr. SC with Ms. Suhani Mathur & Mr. Akshay Saxena, Advs. O R D E R 1. The petitioner has filed the present petition, inter alia, impugning an order dated 24.07.2020 passed by the adjudicating authority and an order dated 27.08.2020, passed by the Appellate Authority [Additional Commissioner of Central Tax (Appeals)], rejecting the ....

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....ification of refund application. The party had submitted their refund application on 25.05.2020 for the period of February, 2018 for Rs. 6607432/- after rectification of deficiencies." 3. The petitioner had appealed the impugned order dated 24.07.2020 before the Additional Commissioner of Central Tax (Appeals). However, the said appeal was rejected as the Appellate Authority had concluded that t....