Indian Oil Corporation Limited vs Commissioner Of Central Goods And ... on 5 December, 2023
AMIT MAHAJAN
JUDGMENT
VIBHU BAKHRU, J
INTRODUCTION
1. The petitioner (hereafter 'IOCL') has filed the present petition
being aggrieved by denial of claims ... CGST Act . It can do
nothing further. Plainly, if the IOCL is entitled to refund in terms of
Section 54(1) of the CGST