Refund — The petitioner submits that due to the restrictions imposed in the  Circular No.37/11/2018-GST dated 15.03.2018 and Circular No. 125/44/19-GST dated 18.11.2019, Petitioner has been deprived of the benefit of availing refund claim of the unutilised input tax credit for the period from April, 2018 to June, 2018 and this is causing serious financial hardship as more than Rs. 30 crores of accrued and unutilised input tax credit, that is eligible for refund is now lying stuck. Court stayed the rigour of paragraph 8 of Circular No.125/44/2019-GST dated 18.11.2019 and also directed the respondents to either open the online portal so as to enable the petitioner to file the tax refund electronically, or to accept the same manually within 4 weeks. — Pitambra Books Pvt. Ltd. Vs. Union of India & Others [2020] 20 TAXLOK.COM 064 (Delhi)