Held - In the present case, in the light of above noted admitted facts it becomes clear that none of the condition as enumerated above for invoking.....

Held - I find that the appellant is entitled to refund under the provisions of Section 142(3) of CGST Act, which provides that assessee can file re.....

Held - From the facts narrated above, it can be seen that the grievance of the appellant is that the amount of Rs.2,93,427/- was not sanctioned to .....