JUDGMENT

Ujjal Bhuyan, J. - Heard Mr. Prakash Shah, learned counsel for the petitioner and Ms. Jyoti Chavan, learned AGP for the respondents-State.

2. In this petition filed under Articles 226 / 227 of the Constitution of India, petitioner has assailed legality and correctness of five identical orders all dated 26.06.2020 passed by respondent No.4 for five quarters covering the period from April, 2018 to June, 2019 rejecting the refund claims made by the petitioner in respect of unutilized input tax credit.

3. Petitioner is a company incorporated under the Companies Act, 1956. It is engaged in the business of providing information technology and information technology enabled services to customers located outside India. It has its registered office at Andheri (East), Mumbai.

4. Under the erstwhile service tax regime, petitioner was registered with the service tax department. With effect from 01.07.2017, goods and services tax (GST) regime came into effect with the introduction of Central Goods and Services Tax Act, 2017 and the corresponding Maharashtra Goods and Services Tax Act, 2017 in so far State of Maharashtra is concerned. The erstwhile Central Excise Act, 1944 and Chapter V of