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2021 (9) TMI 520 - HC - Service TaxRefund claim - why the present appeal has been filed by the Appellant, if the refund has already been made to the Respondent? - HELD THAT - The Principal Commissioner, CGST Delhi North is directed to state on an affidavit the exact date on which the process was initiated in the relevant file for filing the present appeal challenging the impugned final order dated 09.01.2020 passed by learned Customs, Excise and Service Tax Appellate Tribunal. It prima facie appears to the Court that the present proceedings are merely an eye wash and an empty formality by the Appellant, for the sake of completing the record. The affidavit shall be filed within a period of three weeks from today.
Issues:
1. Exemption application - CM APPL. 28018/2021 2. Notice issuance - SERTA 3/2021 3. Refund order challenge by Appellant Analysis: 1. The High Court allowed the exemption application in CM APPL. 28018/2021, subject to all just exceptions, and disposed of the application. 2. In SERTA 3/2021, notice was issued, and Mr. Yogendra Aldak, representing the Respondent, accepted the notice and requested time to file a reply, which was granted. The Court directed the Respondent to file the reply before the next hearing scheduled for 30.09.2021. 3. The Court noted that the Appellant had already issued a refund order on 24.07.2020, paying an amount of &8377; 5,89,67,107/- to the Respondent. The Court questioned the necessity of the present appeal if the refund had been made. It directed the Principal Commissioner, CGST Delhi North, to submit an affidavit stating the date of initiation of the process for filing the appeal challenging the final order dated 09.01.2020. The Court expressed concern that the appeal seemed to be a mere formality by the Appellant. The Principal Commissioner was instructed to file the affidavit within three weeks. Additionally, the Registry was directed to send a copy of the order to the Chairperson, Central Board of Indirect Taxes and Customs, North Block, New Delhi, promptly.
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