2020 (1) TMI 61

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..... by the Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs, whereby it is instructed that the provisions of the Circular dated 28/03/2019 shall continue to apply for refund applications filed in common portal before 26/09/2019 and the said applications shall continue to be processed manually as prior to the deployment of new system, the reliefs claimed in the wr .....

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..... portal or manually for the relevant period July 2017, August 2017, October 2017 and other relevant periods. b) Issue writ of declaration and/or any other appropriate writ(s) directing the respondent No.2 to give benefit of Circular No.94/13/2019-GST dated March 28,2019 (Annexure-J) issued by the Ministry of Finance to consider the application for refund of the eligible input tax cred .....

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..... justice. 2. In view of the Circular No.125/44/2019 GST dated 18/11/2019, issued by the Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs, whereby it is instructed that the provisions of the Circular dated 28/03/2019 shall continue to apply for refund applications filed in common portal before 26/09/2019 and the said applications shall continue to be .....

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