Order Date – 08 May 2023

Parties: Alex Tours and Travel Private Limited Vs Assistant Commissioner, CGST Division, Janakpuri

Facts –

• The Petitioner, Alex Tours and Travel Private Limited, filed refund applications, dated 13.04.2021 and 14.04.2021, claiming refund of unutilised Input Tax Credit, for the financial year 2018-19 and 2019-20
• The applications filed by the petitioner for refund of unutilised ITC were rejected, inter alia, on the ground that the services provided by the petitioner were intermediary services and did not qualify for export of services. The respondent also raised an issue regarding non-furnishing of Foreign Inward Remittance Certificate.

Issue –

• Whether the appellant is entitled to refund of unutilised Input Tax Credit?

Order –

• The Divisional Bench of Hon’ble High Court observed that the petitioner has succeeded before the appellate authority, the respondent has not processed the petitioner’s claim for refund. 
• The refund applications filed by the petitioner to seek implementation of the Orders-in-Original and the deficiency memos shall be treated as non est. The appellate authority has not granted any interest on the amount of refund due. However, more than one year has elapsed, the petitioner cannot be denied interest as payable for the period of delay in refunding the amount due to the petitioner.
• The present petition is allowed. The respondent is directed to forthwith disburse the petitioner’s claim for refund along with interest as payable in accordance with law.