Section 54 of the CGST Act, 2017--- Refund —- The petitioner challenged an Appeal order dated 30.12.2021, allowing the Revenue’s appeal against an order dated 12.09.2019. The petitioner had filed an application for refund under Section 54 read with Rule 89(1). The Revenue filed Appeal on the ground that the Order-in Original was premised on a finding that the vehicle numbers mentioned in two invoices were not reflected at the e-vahan portal, therefore, it was concluded that the 126 invoices – in respect of which the refund was sought were dubious and the claim for refund of tax was inadmissible. The court observed that the Appellate Authority had found that the two vehicles were registered on the e-vahan portal but it allowed the Revenue’s appeal on the ground that the petitioner had not established that the goods had been received by providing details of other vehicles in respect of the remaining 124 invoices. The review order dated 15.03.2020 to file an appeal against the Order-in-Original is founded on an erroneous finding. Having accepted the same, the Appellate Authority was required to reject the Revenue’s appeal out rightly. The Appellate Authority did not find any flaw in the details as furnished by the petitioner.

Held that:- The Hon’ble Court set aside the impugned order dated 30.12.2021 and directed the respondents to disburse the amount of refund sanctioned in terms of the Order-in-Original dated 12.09.2019.