Section 54 of the CGST Act, 2017— Refund -- The petitioner sought direction to the respondents to refund Rs. 1,40,99,149/- due to the petitioner along with interest which the respondents have failed to release despite two orders dated 23rd July, 2019 passed by the learned Commissioner (Appeals)-I, Delhi, which have attained finality. The petitioner submitted that refund is due under the provisions of the IGST Act, 2017 on account of exports made and supplies of computer hardware goods made to SEZ units, which are termed as ‘zero rated supplies’ in GST. The respondent accepted notice and submitted for ten days period. The respondents filed a short affidavit submitting that inaction on the part of the respondents of not disbursing the refund amount was owing to the non-functioning of the GST Appellate Tribunal. The Court observed that the petitioner cannot be asked to wait endlessly for the respondents to challenge the order dated 23rd July, 2019.
Held that:-The Hon’ble High Court directed the respondents to refund the amount as directed by the Commissioner (Appeals) vide order dated 23rd July, 2019 within four weeks.—Zones Corporate Solutions Pvt. Ltd. Vs. Commissioner of Central Goods & Services Tax Delhi East & Anr.  26 TAXLOK.COM 013 (Delhi)