Advance Systems Vs Commissioner of Central Excise And CGST
Date: July 6, 2023
Subject Matter
Assessee is not required to make repeated applications for refund after it had prevailed in its appeals before the appellate authority
Summary
The case involves a petitioner who has filed a petition seeking a writ of mandamus to direct the respondent department to sanction refund claims for Input Tax Credit (ITC) relating to exports made under a Letter of Undertaking (LUT). The petitioner&#…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. The petitioner has filed the present petition, inter alia, praying as under: “(i) Issue a writ in the seeking writ of mandamus and/ or any other appropriate writ, directing the respondent department to sanction the refund claims filed by the Petitioner under. Refund Application dated 20.02.2023 (Reference no. AAA0…