2023 (5) TMI 505

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....appeal, inter alia, praying as under: "a) Issue a writ of mandamus or any other appropriate writ, order or direction in the nature thereof, directing the Respondent to implement the Order-in-Appeal No. 120-123/2022-23 dated 28.07.2022, 114-115/2022-23 dated 28.07.2022 and 262/2021-22 dated 08.02.2022 passed by the Ld. Additional Commissioner, CGST Appeals-II, Delhi and expeditiously grant refund of Rs. 2,62,01,727/- to the Petitioner along with applicable interest; b) Pass such further orders and other reliefs as the nature and circumstances of the case may require." 4. The controversy between the parties is regarding the refund of Input Tax Credit availed on inputs / input services which the petitioner claims to have u....

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.... was not feasible to co-relate invoices with separate FIRCs and a consolidated FIRC would be sufficient to claim the refund for the unutilised Input Tax Credit. 9. The petitioner filed an appeal against the orders dated 14.06.2021 (7 in no.) passed by the adjudicating authority under Section 54(5) of the Central Goods and Service Tax Act, 2017 (hereafter 'the CGST Act'). 10. The appellate authority allowed the said appeals preferred against the orders dated 14.06.2021 by three separate orders; Order-in-Appeal No. 262/2021-22 dated 08.02.2022 for the period October, 2019 to March, 2020; Order-in-Appeal No. 114-115/2022-23 dated 28.07.2022 for the period April, 2019 to September, 2019 and Order-in-Appeal No. 120-123/2022-23 dated 28.07.....

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....note that similar observations were made in each of the Orders-in-Appeal, whereby the petitioner's appeals were allowed. 13. The petitioner again filed Form GST RFD-01 on 19.02.2022, 23.08.2022 and 10.11.2022 for grant of refund along with interest. Notwithstanding that the petitioner has succeeded before the appellate authority, the respondent did not process the petitioner's claim for refund and issued the following Deficiency Memos and Show Cause Notices: i. Deficiency Memo dated 05.03.2022 in respect of claim for refund for Rs. 62,32,194/-. ii. Show Cause Notice dated 21.02.2023 in respect of claim for refund for an amount of Rs. 46,38,276/-. iii. Deficiency Memo dated 16.11.2022 in respect of claim for ref....