9911796707
TMI Blog2023 (2) TMI 1025X X X X Extracts X X X X X X X X Extracts X X X X ..... Joshi, Sr. SC, CBIC with Mr. Gurjaj Singh Narula, Adv. VIBHU BAKHRU, J. (Oral) 1. The petitioner has filed the present petition, inter alia, praying that directions be issued to the respondent to implement the order dated 08.10.2020. The petitioner also impugns the verification report dated 08.03.2021. 2. The petitioner is engaged in the business of supplying footwear, and carries on the said b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the respondents by an order dated 16.12.2019. 5. The petitioner's application was, essentially, rejected not on the ground that the petitioner was not entitled to any refund, but on the ground that the periods for which refund was claimed did not correspond to the periods for which returns were filed. The petitioner had claimed refund for a period of seven months. According to the respondent, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dent indicates that the order dated 08.10.2020 passed by the Appellate Authority was the subject matter of a review order dated 18.02.2021, under Section 112(3) of the Act. 11. The Principal Commissioner had examined the order passed by the Appellate Authority and had directed that an appeal be filed against the same. However, it is not disputed that the respondent has not filed the appeal as yet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... psed. However, Mr. Joshi, learned Counsel appearing for the respondent, states that the respondent could not file an appeal as a tribunal has not been constituted as yet. He submits that as and when the appellate tribunal is constituted, the respondent would file an appeal. 15. It is also material to note that whenever parties have found the need of urgent orders, the parties have filed petitions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... forthwith process the petitioner's claim for refund. It is so directed. 19. It is clarified that this order would not preclude the respondent from availing appropriate remedies in accordance with law. If the respondent prevails in securing any further order from the appellate tribunal (as and when constituted), it would be entitled to take consequential recourse to recovery of any amount so disbu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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