Netgear Technologies India Private Limited Vs Assistant Commissioner (CT)
Date: May 17, 2023
Court: High Court
Bench: Delhi
Type: Writ Petition
Judge(s)/Member(s): VIBHU BAKHRU, AMIT MAHAJAN
Subject Matter
Refund cannot be delayed for want of appeal by the department
Summary
The petitioner had exported services to M/s. Netgear Asia Pte Ltd. under a Zero Rated Supply and claimed a refund of Input Tax Credit of ₹26,88,280/- for the relevant period. Upon rejection of the refund application, the petitioner appealed to the Ap…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. The petitioner has filed the present petition, inter alia, praying that directions be issued to the respondent to grant the refund of ₹26,88,280/-, pursuant to Order-in-Appeal dated 03.2021, along with applicable interest. 2. The petitioner claims that it had exported services to M/s. Netgear Asia Pte Ltd. without payment of Integrated G…