JUDGMENT :

G. S. KULKARNI, J.

1. Rule. Rule made returnable forthwith.

2. Heard finally by consent of the parties.

3. This Petition under Article 226 of the Constitution of India is filed assailing an order dated 28th December 2022, being an Order in Appeal passed by the Commissioner of Central Tax, Central Excise & Service Tax, Raigad (Appeals), whereby the Petitioner’s appeal against the Order dated 8th June 2022 passed by the Assistant Commissioner, CGST and Central Excise, Division-I, Navi Mumbai, Commissionerate under section 54 of the Central Goods & Services Tax Act, 2017 (“CGST Act”) has been rejected.

4. The Petitioner has contended that inadvertently, the Petitioner had filed his Goods and Service Tax returns under his old GST registration number as well as under new GST registration number, as also deposited tax with both the returns. It is the petitioner’s case that the Petitioner, therefore, had become entitled to refund of the amount of tax deposited by him on the cancelled (old) registration. The petitioner filed a refund application which was rejected. The rejection was confirmed in the further proceedings. In these circumstances, the Petitioner is before the Court prayi