JUDGMENT

Vibhu Bakhru, J. (Oral)

1. The petitioner has filed the present petition inter alia praying that directions be issued to respondent No. 2 and 3 to disburse the refund for the period, May, 2019 to December, 2019, which, according to the petitioner, is payable in implementation of the order dated 20.09.2021 passed by the Appellate Authority, Joint Commissioner (Appeals). The petitioner also claims interest on the amount of refund due.

2. The petitioner is engaged in the manufacturing of various types of liquid printing inks. The petitioner was registered under the Central Goods and Service Tax Act, 2017 (hereafter 'the Act') with registration No. 07AAOPB5908Q176.

3. The petitioner claims that during the relevant period (that is, from May, 2019 to December, 2019), the petitioner was carrying on his business from the premises bearing the address A-80 Block, near Kasturi Ram Public School, DSIDC Industrial Area, Narela, Delhi 110040. The petitioner states that he now carries on the business under the name of M/s Standard Ink from the premises situated at Killa No. 4/24, Village Nathpur, Sonipat, Haryana.

4. It is the petitioner's case that on account of an inverted duty stru