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2023 (2) TMI 649

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....Mahna, Mr. Akshay Bhatia & Ms. Sonia 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 Cen....

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....ing the deficiencies, which arose during verification 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....