Refund — Despite the repeated orders, the respondents did not file affidavit with respect to the mode in which the petitioner could claim refund for the past period, if any, under Section 54 of the CGST Act, 2017. Due to continuing stalemate, a huge amount of nearly 923 crores is stuck up as credit to the petitioner, which cannot be utilized. 10 days time granted to the respondents to file their response to the application of the petitioner for claiming refund. — Bharti Airtel Limited Vs. Union of India & Ors. [2019] 17 TAXLOK.COM 044 (Delhi)