GST ArticleHigh Court

Refund on account of export cannot be withheld merely on the ground that Revenue intends to file appeal

The Hon’ble Delhi High Court in Alex Tour and Travel Pvt. Ltd. v. Assistant Commissioner, CGST directed the Revenue department to disburse the assessee’s refund claim along with interest as payable and held that, the Revenue cannot withheld assessee’s refund merely on account that it intends to file appeal before the GST tribunal that to when the Tribunal is not constituted.