2024 (9) TMI 1284

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....ndent(s) : Mr. Ajay Shukla, Adv. With Mr. Raghav Sharma, Adv. & Mr. Sandeep Taneja, AAG with Ms. Kinjal Surana, AGC ORDER This petition is filed aggrieved of order dated 02.04.2024 whereby, the appeal filed by the respondent was accepted. 2. Brief facts are that the petitioner is engaged in manufacturing of Mustard Oil, Palm Oil and Mustard de-oiled cake. The petitioner filed an applicati....

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....concluding para of the judgment and accepted the appeal of the Department. 4. Learned counsel for the respondents defends the impugned order, submits that the petitioner is not entitled to refund even if the Circular is not applied. 5. Before proceedings further, it would be necessary to reproduce the concluding part of Baker Hughes Asia Pacific Limited (supra):- "14. In wake of the....

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....ereby quashed and set aside. The respondents are directed to forthwith, refund the accumulated input tax credit to the petitioner as per its entitlement. 16. The writ petition is allowed in these terms." 6. Division Bench of this Court while dealing with the challenge of the Circular No.135/15/2020-GST held it to be in conflict with Section 54 (3)(ii) of the Act. It was also considered....