JUDGMENT

Vibhu Bakhru, J.

1. The petitioner has filed the present petition, inter alia, impugning the order dated 26.05.2021, passed by the Adjudicating Authority [Assistant Commissioner of Central Goods & Services Tax], rejecting the petitioner's claim for refund. The petitioner also impugns the order dated 25.02.2022, passed by the Appellate Authority [Commissioner of Central Goods and Service Tax/GST(Appeals-1)], whereby the petitioner's claim for refund of Input Tax Credit (ITC) pertaining to the goods supplied to SEZ Units (zero-rated supply) effected during the period of August 2017 to March 2018 was denied. The petitioner claims that during the said period, it had supplied goods for a value of Rs.2,52,22,834/- without the payment of Integrated Goods and Services Tax (IGST).

2. The petitioner claims that it attempted to file its claim for the refund repeatedly during the period of 14.08.2020 to 02.04.2021, but was unable to do so on account of technical glitches. The petitioner's application for refund in the prescribed Form (RFD-01) was finally uploaded on 02.04.2021. The said application was acknowledged by the Adjudicating Authority, however, the same was not processed. O