Section 54 of the CGST Act, 2017 — Refund – The petitioner prayed for direction to respondents to disburse the amount of eligible Refund into the petitioner’s account. The petitioner submitted that it is entitled to claim refund of accumulated ITC as per Section 54(3) of the Act. The petitioner submitted that his CA has wrongly mentioned the bank account of other client as such the payment order in RFD-05 was not credited in the petitioner’s account. The said mistake was rectified and the amount sent to another client was reverted into the Government’s account through DRC-03 on 09.12.2020. The petitioner again requested for refund. The respondent submitted that this is more a technical issue where undisputedly the mistake on the part of the CA of the petitioner. The court observed that let the refund amount be credited in the bank account of the petitioner, as it is not the fault of the petitioner to be deprived of this amount of refund.

Held that:- The Hon’ble High Court directed the officer concerned to deposit refund amount directly in the account of the petitioner. The process is to be completed in four weeks period.