2024 (10) TMI 780

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....ts : Mrs Amrita Prakash, CGSC with Mr Vishal Ashwani Mehta, Adv., Mr Aditya Singla, SSC for CBIC with Ms Charu Sharma, Advs., Mr Rajeev Aggarwal, ASC along with Mr Prateek Badhwar, Ms Shaguftha H. Badhwar & Ms Samridhi Vats, Advs., Ms. Anushree Narain, Standing Counsel with Ms. Simran Kumari, Advs. JUDGMENT The petitioner has filed the present petition impugning the Refund Rejection Orders dated....

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....vices Tax Act, 2017 (hereafter DGST Act). 4. The petitioner filed a refund application dated 30.04.2022 under Section 54 of the CGST Act claiming a refund of Rs. 23,35,03,888/- (Rs. 16,59,28,390/- for tax and Rs. 6,75,75,498/- for interest) for Financial Year 2018-19 on account of tax paid for the services provided by the petitioner by way of conducting examinations including entrance examination....

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....sessment/ appeal/ any other order but not uploaded any of the said order in support of your claim. You have claimed refund of an amount deposited through DRC03 on voluntary basis for the period April 2018 to March 2019, and also not mentioned any reason in DRC-03 for depositing the amount. Please clarify on what basis you have claimed the refund of the amount deposited voluntarily." 6. The petiti....