JUDGMENT

Vibhu Bakhru, J. The petitioner has filed the present petitions impugning the common Order-In-Appeal dated 31.03.2022 (Order-In-Appeal No.347-348/2021-22 - hereafter `the impugned order'), whereby two separate appeals preferred by the petitioner against the Order-In-Original Nos. ZU0707210034420 dated 03.07.2021 and ZT0707210034442 dated 02.07.2021, respectively were dismissed.

2. Although the petitioner has a statutory right to appeal the impugned order, it is not possible for the petitioner to avail the said remedy as the Tribunal has not been constituted.

3. The petitioner had filed its refund application dated 11.09.2020 (in Form - GST-RFD-01) seeking refund of the unutilized Input Tax Credit (hereafter `ITC') amounting to Rs.72,03,961/-, which comprised of Integrated Goods and Service Tax (hereafter `IGST') amounting to Rs.19,53,062/- and Cess of Rs.52,50,899/-. The petitioner also filed another refund application dated 12.09.2020 (in Form GST-RFD-01) claiming refund of ITC of Rs.12,40,270/- comprising of IGST of Rs.3,37,174/- and Cess amounting to Rs.9,03,096/-. The refund sought was in respect of goods exported by the petitioner.

4. Respondent no.2 issued an ackno