Anti-Profiteering — From the perusal of the above facts of the case that the provisions of Section 171 of the CGST Act, 2017 had been contravened by the Respondent as he had profiteered an amount of Rs.3.45,22.974/- which includes GST @12% as applicable on the base profiteered amount of Rs.3,08,24,084/- from the 243 residential units for the period w.e.f. 01.07.2017 to 31,10.2018 as per Annexure- 15 of the Report Accordingly, the above amounts shall be paid to the above Applicants and the other eligible house buyers by the Respondent along with interest @ 18% from the date from which these amounts were realized from him till he was paid as per the provisions of Rule 133 (3) (b) of the CGST Rules, 2017, failing which shall be recovered by the concerned Commissioner CGST/SGST and paid to the eligible house buyers. Held that respondent has profiteered by an amount of Rs.3,45,22,974/- during the period of investigation. Therefore, in view of the above facts, the Authority under Rule 133 (3) (a) of the CGST Rules, 2017, orders that the Respondent shall reduce/refund the price to be realized from the buyers of the flats commensurate with the benefit of ITC received by him as has been detailed above. Therefore, we order that any additional benefit of ITC, which may accrue to the Respondent subsequently, shall also be passed on by him to all eligible buyers. — Pawan Kumar, Sh. D. Siva Krishna, Sh. Karpura Panickar, Sh. S. Surya Rao, Sh. P. Ravikanth, Smt. P. Damayanthi, Sh. B.V. Ravisankar, Sh. V.V. Srivasarao, Sh. K. Pydi Raju, Capt. Dr. Satya Prasad And Director General of Anti-Profiteering, Central Board of Indirect Taxes And Customs Vs. Apex Meadows Pvt. Ltd. [2019] 19 TAXLOK.COM 012 (NAPA)