Section 54 of the CGST Act, 2017 --- Refund —- The petitioner challenged a common Order-in-Appeal dated 05.01.2021, whereby the appeals filed against an Order-in-Original rejecting its applications for refund were rejected. The counsel for the respondent submitted that they are ready and willing to process the petitioner’s claim(s) for refund, subject to certain information from the petitioner. The counsel for the petitioner stated that although the requisite information has already been provided, the petitioner would have no objection in filing the aforesaid information as required by the respondents, within a period of one week from today.

Held that:- The Hon’ble Court set aside the impugned Order-in-Original and the impugned Order-in-Appeal and directed the respondents to consider the petitioner’s claim for refund as per law, as expeditiously as possible and preferably within a period of four weeks.