Two Important Observations of Delhi Hc on Gst Refund

Appellant- Advance system

Respondent- THE COMMISSIONER OF CENTRAL

EXCISE AND CGST

Two important observations of the Delhi high court related to refunds

Q-1 Whether the applicant is required to file the refund application once it is granted in Appeal?

Q-2 Whether the Officer can raise any new document not mentioned in the deficiency memo once the refund is granted via Appeal?

Ans 1- The answer to the first question is given as -“The appellate proceedings are a continuation of the petitioner’s applications for refund and, therefore, the Orders-in-Appeals were required to be implemented.

Ans- 2 The respondent had examined the said refund and had denied the same on certain grounds, which were the subject matter of appellate proceedings. After the petitioner had succeeded in its appellate proceedings, there is no question of the respondent now raising any deficiency or once again requiring the petitioner to furnish any undertaking or declaration which it had already done at the initial stage.

Case- Advance system

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