Refund — On account of the glitches in the system, the Petitioner ended up paying in excess of its tax liabilities leading to an excessive cash outflow of a huge amount which works out to nearly Rs.923 crores. The Court asked the respondents to file an affidavit whether there could be any mechanism devised under which the Petitioner could claim the refund of the said amount. — Bharti Airtel Limited Vs. Union of India & Ors. [2019] 14 TAXLOK.COM 045 (Delhi)