Section 54 of the CGST Act, 2017--- Refund —- The petitioner filed application for refund on account of inverted duty structure, which was rejected by an order dated 16.12.2019, on the ground that the periods for which refund was claimed did not correspond to the periods for which returns were filed. The petitioner had claimed refund for a period of seven months. According to the respondent, the petitioner was either required to file quarterly returns or monthly returns. The claim for refunds were required to be made corresponding to the returns filed. By an order dated 08.10.2020, the petitioner’s appeal was allowed and the order dated 16.12.2019, was set aside. The petitioner filed an application for refund on 29.12.2020, but his application for refund was not processed. The respondent submitted that the Principal Commissioner had examined the order passed by the Appellate Authority and had directed that an appeal be filed against the same. But the respondent could not file an appeal as a tribunal has not been constituted as yet. The court observed that they are not required to examine the question whether an appeal, if so filed, would be maintainable or not. But there is no order which has the effect of staying the import of the order of the Appellate Authority.

Held that:- The Hon’ble Court directed the respondents to process the petitioner’s claim for refund. It is clarified that this order would not preclude the respondent from availing appropriate remedies in accordance with law. If the respondent prevails in securing any further order from the appellate tribunal (as and when constituted), it would be entitled to take consequential recourse to recovery of any amount so disbursed.