2023 (7) TMI 1007

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Ms. Charanya Lakshmi Kumaran & Mr. Agrim Arora, Advs. For the Respondents Through: Mr. Anish Roy, Sr. SC, CBIC for R1 VIBHU BAKHRU, J. 1. The petitioner has filed the present petition, impugning an Order-in-Appeal dated 21.09.2021 (hereafter 'impugned order'), inter alia, praying as under: "a) Issue a writ of certiorari or any other appropriate writ or order or direction in the n....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ct'). The petitioner is thus entitled to refund of Input Tax Credit (hereafter 'ITC') relating to input services. 3. The petitioner is essentially aggrieved by rejection of its claims for refund of ITC for the periods, April, 2018 to August, 2018; and October, 2018 to March, 2019. The petitioner's grievance is limited to rejection of refund of ITC on CAM charges aggregating Rs.17,75,688/- and r....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... rejection order (eleven in numbers) under Section 107 of the Central Goods and Service Tax Act, 2017 (hereafter 'CGST Act'). The said appeals were rejected by a common Order-in-Appeal dated 21.09.2021, which is impugned in the present petition. 8. A plain reading of the impugned order indicates that the Appellate Authority had merely referred to Section 17(5)(b) of the CGST Act and rejected th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ies as to its claim for refund to the extent it has been rejected. 12. In view of the above, we consider it apposite to set aside the impugned order as well as the refund rejection orders to the extent, the same reject the refund claims made by the petitioner. 13. The concerned authority is at liberty to issue a fresh notice, clearly setting out the reasons for proposing to reject the refund....