Refund — Addl. Commissioner who were part of RAC on 10th may 2019 and Commissioner VAT shall remain personally present before the Court on the next date. On or before the next date of hearing, the provisional refund to the petitioner in W.P.(C) No. 13881 of 2018 and 194 of 2019 in terms of Rule 91 of the CGST Rules will be paid to each of them. — GSI Products, AC Impex Vs. Union of India & Ors. And PC Universal Pvt. Ltd Versus GST Council & Ors. [2019] 12 TAXLOK.COM 043 (Delhi)