2026 (8) TMI 507

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....nd Md. Imran Ahmad, Advs. For the Respondents Through: Mr. Sumit K. Batra and Ms. Priyanka Jindal, Advs. for GNCTD. ORDER 1. The Petitioner claims to be engaged in the business of export of unwrought cobalt powder used in scrap batteries. 2. The Petitioner had filed an application dated 22.01.2022 seeking refund of Rs. 31,44,891.77/- in respect of tax paid on export of goods. The said app....

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.... the date of receipt of the application for refund. 6. The proviso thereto further provides for payment of interest where the claim for refund arises pursuant to an order passed by an Adjudicating Authority, Appellate Authority, Appellate Tribunal or Court, which has attained finality, and the refund is not made within sixty days from the date of receipt of the application filed consequent to s....