Section 54 of the CGST Act, 2017 — Refund - The Petitioner filed refund application under Section 54, who by two separate orders dated 06.01.2020 rejected the refund claim; An appeal was filed, who allowed the appeals. The petitioner owing to pendency of refund applications, sent a representation more in the nature of a reminder being representations both dated 14.11.2022 and sought direction to give effect to the orders of Appellate Authority.

Held that:- The Hon’ble High Court directed the first respondent to take up the representations dated 14.11.2022 and consider the same on merits after eight weeks. In the interregnum, it is open to Revenue to pursue remedies available to it.