JUDGMENT :

(T. Vinod Kumar, J.)

1. This writ petition is filed primarily assailing the Order-in-Appeal No. HYD-GST-RRC-APP-091-20-21 (APP I), dated 29.12.2020, passed by the 4th respondent, whereby the said respondent had set aside the order passed by the 5th respondent in Appeal No. 03/2020-RR(GST)JC-D-D, dated 24.06.2020, denying the refund of excess amount lying to the credit of electronic cash ledger of the petitioner maintained under the Central Goods and Services Tax Act, 2017 (for short, 'the CGST Act').

2. The petitioner contends that it is engaged in the business of trading of electronic goods over e-commerce platform by obtaining registration under the provisions of Goods and Service Tax Laws; that the petitioner procures electronic goods from various vendors based on forecasted demand of business and maintains huge inventory for the purpose of ensuring timely deliveries; that as a result of purchases effected by it, a very high balance of input tax credit of GST paid on its purchases is available in the electronic credit ledger; that on receiving orders through Electronic Commerce Operator (for short, 'ECO'), the sale is affected through ECO and goods are dispatched to cus