Delhi High Court - Orders
Batra Enterprises vs Commissioner Of Customs(Drawback) & ... on 16 December, 2022
Author: Vibhu Bakhru
Bench: Vibhu Bakhru, Purushaindra Kumar Kaurav
$~29
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 12143/2018
BATRA ENTERPRISES ..... Petitioner
Through: Mr Virag Tiwari and Mr
Ramashish, Advocates.
versus
COMMISSIONER OF CUSTOMS(DRAWBACK)
& ANR. ..... Respondents
Through: Mr Satyakam and Ms Pallavi
Singh, Advocates.
CORAM:
HON'BLE MR. JUSTICE VIBHU BAKHRU
HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR
KAURAV
ORDER
% 16.12.2022
1. On 12.09.2022, the learned counsel appearing on behalf of the respondent had made a statement to the effect that the refund would be granted along with interest, in terms of Section 56 of the Central GST Act, 2017 read with Rule 20 of the Central GST Rules, 2017. The said statement was noted and the writ petition was disposed of.
2. Notwithstanding the same, the petitioner's request for refund had not been processed in entirety.
3. This Court is now informed that the petitioner's claim for refund of tax and interest has been processed. However, the interest has been granted only till 12.09.2022 instead of 08.12.2022.
4. The respondent shall calculate further interest payable till the date of payment of refund (08.12.2022) and remit the same to the petitioner within a period of two weeks from today.
Signature Not Verified Digitally Signed By:Dushyant Rawal Signing Date:19.12.20225. No further orders are required to be passed in this petition. The petition stands disposed of.
VIBHU BAKHRU, J PURUSHAINDRA KUMAR KAURAV, J DECEMBER 16, 2022 RK Signature Not Verified Digitally Signed By:Dushyant Rawal Signing Date:19.12.2022