2024 (8) TMI 450

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....e Prakash Singh JJ. For the Petitioner : Yashovardhan Swarup, Desh Deepak Singh For the Respondent : A.S.G.I., Dipak Seth ORDER Heard learned counsel for the petitioner and Shri Atul Kumar Singh, learned counsel who has filed his memo of appearance for the opposite party no.1 and Shri Amit Harsh who has filed his memo of appearance on behalf of opposite parties no.2 to 4. This petit....

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.... a writ of mandamus commanding the opposite parties to disburse the amount of Rs. 9097998/- (Rupees Ninety lakh ninety seven thousand nine hundred ninety eight) forth with along with applicable interest." It is the case of the petitioner that it is the manufacturer and exporter of garments and it had got raw material from Surat, Gujarat and claimed input tax credit refund to the tune of Rs. 909....

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.... Input Tax Credit refund is pending before this Court in Special Appeal Defective no.20 of 2023. He has referred to order passed by the Additional Commissioner Appeals Customs, GST and Central Excise dated 16.8.2021 wherein the claim for refund was allowed by the appellate authority against which the Department filed Writ C no.29052 of 2021, Principal Commissioner, CGST versus M/S Bushrah Export H....