2024 (12) TMI 1181

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....-<br>GST<br>MR. K. VINOD CHANDRAN AND MR. PARTHA SARTHY For the Petitioner's : Mr. Deepak Kumar, Advocate For the Respondent's : Dr. K.N. Singh, ASG. Mr. Anshuman Singh, Sr. SC CGST & CX, Mr. Devansh Shankar Singh, Advocate JUDGMENT The petitioner is aggrieved with the appellate orders passed against the rejection of refund applications filed by the petitioner. 2. The learned Counsel for the ....

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....n dealt with. We extract the same hereunder:- "12. Now, there is no doubt that the appellant is engaged in trading only and was never engaged in adding value to the goods or manufacturing activity, which is sina qua non for claiming refund under inverted duty structure. It is established both from the examination of related documents and from physical verification of the business premises as wel....