9911796707
TMI Blog2023 (10) TMI 477X X X X Extracts X X X X X X X X Extracts X X X X ..... eal - HELD THAT:- Notwithstanding that the respondents may have a right to appeal the order dated 07.04.2021 before the Appellate Tribunal, it cannot be accepted that the respondents can ignore the said order and not comply with the same, without a competent authority or court staying the said order. The issue involved in this petition is covered by the earlier decision of this Court in the case o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2 and 3 to disburse the amount of refund as claimed by the petitioner for the period March, 2020. 2. The petitioner had applied for refund of input tax credit (ITC) in respect of the goods exported without payment of tax in the month of March, 2020. The petitioner s application for refund was substantially rejected by an order dated 21.09.2020. The petitioner had claimed an amount of ₹71,13, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the refund. 5. The respondents have filed their counter-affidavit, inter alia, stating that the competent authority has reviewed the Order-in-Appeal dated 07.04.2021 and has directed that the appeal be filed before the Appellate Tribunal. However, the respondents have been unable to file an appeal as the Tribunal has not yet been constituted. 6. Mr. Ojha, learned counsel appearing for the respo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Authority. Notwithstanding that the respondents may have a right to appeal the order dated 07.04.2021 before the Appellate Tribunal, we are unable to accept that the respondents can ignore the said order and not comply with the same, without a competent authority or court staying the said order. 8. The issue involved in this petition is covered by the earlier decision of this Court in the case o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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