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TMI Blog2022 (10) TMI 913X X X X Extracts X X X X X X X X Extracts X X X X ..... e time, petitioner is at liberty to file such an application, should they wish to - the impugned order dated 29th July 2022 is hereby quashed and set aside - Petition disposed off. - WRIT PETITION (L) NO.32041 OF 2022 - - - Dated:- 18-10-2022 - K.R. SHRIRAM A.S. DOCTOR, JJ Mr. D. B. Shroff, Sr. Advocate, Mr. Prasad Paranjape and Mr. Arun Jain i/b Mr. Kartik Vig for Petitioner. Mr. Jitendra B Mishra a/w Mr. Satyaprakash Sharma for Respondents. Ms Sumity Garg, Dy. Commissioner, CGST CEX, Mumbai Central Division VIII, present. P.C. : 1 Prayer clauses (a) and (b) of the petition read as under: (a) That this Hon ble Court be pleased to issue a Writ of Certiorari or a writ in the nature of certiorari or any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on instructions from Ms Sumity Garg, Dy. Commissioner, CGST CEX, Mumbai Central Division VIII, who is present in court, states that interest could not be granted to petitioner because the department had not received the interest calculations or claim from petitioner. We find this stand of respondents rather surprising because whatever application petitioner may file, respondents would not simply grant the amount without ascertaining that petitioner s claim is correct. Therefore, in our view, this is nothing but a baseless excuse. 4. Mr. Mishra, on instructions from Ms Garg further states that within one week of receiving the application from petitioner, the interest amount will be paid. If for any reason petitioner is unable to file an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al application for refund together with interest and pay the amount on or before 31st October 2022. At the same time, petitioner is at liberty to file such an application, should they wish to. 6. By consent, the impugned order dated 29th July 2022 is hereby quashed and set aside. 7. Petition disposed. 8. Mr. Mishra states that respondents are considering to challenge the order and judgment dated 4th July 2022 passed by this court in Writ Petition No.3221 of 2021 with Writ Petition (L) No.12860 of 2022. Mr. Mishra states that liberty be given to respondents to file an SLP, if so advised, notwithstanding the order passed today or the refund granted to petitioner. That liberty is always available to the department. - - TaxTMI - TM ..... X X X X Extracts X X X X X X X X Extracts X X X X
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