2023 (5) TMI 967

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....tioner Through: Ms. Priyanka Rathi, Mr. Ashwini Chandersekaran & Ms. Shubhangi Gupta, Advs. For the Respondent Through: Mr. Harpreet Singh, Sr. SC with Ms. Suhani Mathur & Mr. Jatin Kumar Gaur, Advs. ORDER 1. The petitioner has filed the present petition, inter alia, praying that directions be issued to the respondent to grant the refund of Rs.26,88,280/-, pursuant to Order-in-Appeal date....

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....ty allowed the appeal by an Order-in-Appeal dated 09.03.2021. 5. Notwithstanding the same, the petitioner's request for the claim was not processed. The petitioner filed another application dated 27.04.2021 once again claiming refund of the said amount. Thereafter, by a communication dated 10.08.2021, the petitioner was informed that the Commissioner, CGST, Delhi East Commissionerate had direct....

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....t case, the petitioner has been denied the benefit of the order in its favour for over two years. Clearly, the same cannot be countenanced. 8. The said issue is also covered by an earlier decisions of this Court in Zones Corporate Solutions Pvt. Ltd. v. Commissioner of Central Goods & Services Tax Delhi East & Anr.: 2020-VIL-302-DEL:W.P.(C) 3620/2020 and Alex Tour and Travel Private Limited v. ....