HC: Directs Revenue to file affidavit in response to assessee’s claim for refund of Rs. 923 crores ‘excess duty’ paid

Delhi HC directs Revenue to file affidavit in response to assessee's grievance in respect of formulation of a mechanism under which the assessee could claim refund of excess duty paid as per section 54 of CGST Act, 2017; Notes Petitioner’s plea that on account if the system glitches, it 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: Delhi HC...