2023 (6) TMI 675

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..... for R-1. Ms. Arunima Dwivedi, Ms. Pinky Pawar & Mr. Aakash Pathak, Advs ORDER 1. The petitioner has filed the present petition, inter alia, impugning the order-in-original dated 11.05.2021 passed by respondent no.2, whereby the petitioner's claim for refund of Input Tax Credit (hereafter 'ITC') for the month of April, 2018 was rejected as time barred. The petitioner also impugns the order-in-a....