JUDGMENT :

K.R. Shriram, J.

1. Writ Petition No. 3221 of 2021 is filed by Vodafone Idea Limited seeking a writ of mandamus or a writ in the nature of mandamus or any other appropriate writ, order or directing respondents to forthwith implement the order-in-appeal dated 18.08.2021 passed by Joint Commissioner (Appeals-II), CGST and Central Tax, Mumbai. By this order a Joint Commissioner (Appeals) has granted refund of Rs.1,02,74,14,843/- to Vodafone Idea Limited.

2. Impugning the said order dated 18.08.2021 passed by the Joint Commissioner (Appeals), Revenue has filed a writ petition being writ petition (L) No. 12860 of 2022. Revenue is seeking a writ of certiorari and praying for quashing the said order dated 18.08.2021. By the said order, the Joint Commissioner has disposed two appeals being appeal Nos. 257 of 2021 and 258 of 2021 (hereinafter referred to as the “said appeals”). Appeal No. 257 of 2021 pertains to period - May 2019 to June 2019 concerning refund of Rs.50,30,92,587/- and Appeal No. 258 of 2021 concerning refund of Rs. 52,43,22,256/- pertains to period July 2019 of to September 2019.

3. Since we felt, if revenue's petition is admitted and we grant a stay to the impugned order, then the question of considering Vodafone Idea Limited’s petition for refund would not arise. Therefore, we took up the petition filed by revenue as main petition.

4. Though the petitions are listed for admission, by consent are taken up for final hearing. Petition filed by revenue is taken as reply to petition filed by Vodafone India Limited.

5. Mr. Mishra submitted that the orders upon which reliance has been placed by the Joint Commissioner (Appeals) while allowing the appeals of Vodafone Idea Limited, have been challenged before this Court and Hon’ble Supreme Court of India and therefore the questions of law on the said issue are still open. In fairness, Mr. Mishra states that there is no stay granted in any of the orders and there is no fetter in entertaining and considering these two petitions before us.

6. Mr. Mishra submitted that order-in-original passed on 19.07.2021 by the Deputy Commissioner of Central GST & Central Excise Commissionerate was correct and the appellate authority was not correct. We have considered the said order-in-original passed on 19.07.2021 by the Deputy Commissioner of CGST & Central Excise Commissionerate and also the order in appeal dated 18.08.2021 passed by the Joint Commissioner (Appeals) and in our view the order passed in appeal by the Joint Commissioner (Appeals) is the correct order.

7. It is the case of Vodafone Idea Limited that under the telecommunication license received from Government of India, it provides telecom services. Vodafone Idea Limited provides, inter-alia, the services in the nature of international Inbound Roaming Services (IIR) and International Long Distance (ILD) Services to Foreign Telecom Operators (FTOs). Vodafone Idea Limited is registered under the “Maharashtra Goods and Services Tax Act, 2017” (for brevity "MGST Act") under registration No. 27AAACB2100P1ZX. The services provided by Vodafone Idea Limited is export of services within the meaning of section 2(6) of the “Integrated Goods and Services Tax Act, 2017” (for brevity “IGST Act”).

8. As per section 16(3) of the IGST Act, a registered person making zero rated supply shall be eligible to claim refund under either of the following options:

(a) Supply of goods under bond or letter of undertaking (LuT) without payment of IGST and;

(b) Supply of goods with payment of IGST and claim refund of such tax paid.

Petitioner chose the second option and exported services on payment of Integrated Tax and claimed refund thereof.

9. During the period April- 2019 to September 2019, Vodafone Idea Limited filed applications dated 26.03.2021 and 20.05.2021 for refund of integrated tax paid on export of services under Form RFD-01A in accordance with the provisions of Section 54 of the “Central Goods and Service Tax Act, 2017” (for brevity “CGST Act