2024 (12) TMI 216

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....ishra, Yashonidhi Shukla For the Respondent : A.S.G.I., Pranjal Mehrotra, Priyanka Midha, Ankur Agarwal (SC) ORDER 1. This writ petition has been filed by the petitioner seeking a direction to the respondents to disburse the amount of refund of Rs. 38,10,351/- sanctioned to the petitioner vide refund sanction order dated 12.02.2020 along with interest. 2. Submissions have been made tha....

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....ions that the amount which is claimed to be paid was required to be paid along with interest in terms of provisions of Section 56 of the Central Goods and Services Tax Act, 2017 ('CGST Act, 2017') which inter alia requires payment of interest at the rate of 6% per annum in case the refund is not made within 60 days from the date of receipt of the application and as admittedly a completed applicati....

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....erest was required to be paid by the CGST authorities and that the Proper Officer would be the Assistant Commissioner, CGST and Central Excise, Division Firozabad. 7. Counsel for the petitioner made submissions that the petitioner is least concerned with the fact pertaining to the inter se dispute between the State and the Central authorities. The petitioner admittedly is entitled to amount of ....

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....vice Tax, Firozabad, the operative portion reads as under: "In the above context, you are requested to disburse the unpaid refund amounting to Rs. 38,10,351/- alongwith appropriate interest as per provisions of Circular No.17/17/2017 dated 15.11.2017 under intimation to this office and resolve the grievances of the taxpayer." 10. Once the amount has been refunded in terms of the commun....