9911796707
TMI Blog2025 (2) TMI 249X X X X Extracts X X X X X X X X Extracts X X X X ..... date of payment received in foreign currency is not within the refund period - HELD THAT:- It is directed that the orders of the 5th Respondent referred to in paragraph 1 above, are hereby set aside and the 5th Respondent is directed to pass appropriate orders in accordance with law following the principle of judicial discipline, within a period of 2 months from the date of receipt of this order a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t a 2nd refund claim for the same period and under the same category. 2. Mr. Shroff, the learned Senior Advocate appearing for the Petitioner submits that the impugned orders are contrary to earlier orders passed by the Appellate Authority itself, i.e., Joint Commissioner (Appeals - II) CGST & Central Excise, Mumbai dated 18th August 2021/ 14th September 2021 (Exhibit L) and 2nd January 2023 pass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (iii) the date of payment received in foreign currency is not within the refund period. 3. Mr. Mishra, the learned Counsel appearing on behalf of the Respondents on instructions states that the orders of the 5th Respondent can be set aside and remanded back to the 5th Respondent for adjudication of the 4 Appeals by following the principles of natural justice. 4. Mr. Shroff, the learned Senior A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e refund claims under the category "Others" on the portal. 7. The Petition is disposed of in the above terms and the issue relating to the challenge to the GSTN portal is kept open. No order as to costs. 8. This order will be digitally signed by the Private Secretary/ Personal Assistant of this Court. All concerned will act on production by fax or email of a digitally signed copy of this order.< ..... X X X X Extracts X X X X X X X X Extracts X X X X
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