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ELITE INTERNATIONAL vs. COMMISSIONER OF CGST DELHI NORTH AND OTHERS
(Delhi High Court)

Hon'ble Judges:

YASHWANT VARMA
DHARMESH SHARMA
Pet. Counsel
Vineet Bhatia
Rakesh Kumar
Aamnaya J Mishra
Res. Counsel
Shashank Sharma

Petitioner / Applicant

ELITE INTERNATIONAL

Respondent COMMISSIONER OF CGST DELHI NORTH AND OTHERS
Court Delhi High Court
State

Delhi

Date Nov 27, 2024
Order No.

W. P. (C) 2869/2024

Citation

2024(11) TAXREPLY 11745
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ORDER

JUDGMENT YASHWANT VARMA, J. (Oral) 1. The instant writ petition has been preferred assailing the order dated 23 November 2022 which has rejected the application of the petitioner for refund and which subsequently came to be affirmed by the appellate authority in terms of its order dated 25 October 2023. The petitioner, consequently, seeks a refund of an amount of INR 16,10,541/- along with applicable statutory interest. 2. From the facts which stand disclosed in the writ petition, we find that the writ petitioner had during the year in consideration, effected three exports under Invoice Nos. E-129-EX, E-130-EX and E-131-EX. The date of realisation of export proceeds stand duly disclosed in paragraph 6 of the writ petition and which is reproduced hereinbelow:- “6. That during the year under consideration the Petitioner had conducted three transactions of export as per details hereunder: S.No Invoice No. ....

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