Refund claim could not be re-adjudicated once Appellate Authority's order attained finality; High Court issued contempt notice for wilful non-compliance with earlier direction to disburse refund with interest.
Alex Tour & Travel Pvt. Ltd. v. Deputy Commissioner, CGST Uttam Nagar Division, Delhi High Court, W.P.(C) 12739/2023 | Refund of Unutilised ITC (Export of Services) | Order dated 22.11.2023 1. Classification of Case under GST Act (2017) Category: Refund of Unutilised ITC – Export of ServicesRelevant Provisions: Section 16 & 54 of CGST Act – Zero-rated supply refund framework Rule 89 of CGST…









