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CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL
Ashok Jindal, Judicial Member, K. Anpazhakan, Technical Member
World Health Organisation – Appellant
Versus
Commissioner of Customs – Respondent
APPEARANCE:
Shri T. Chakrapani, Consultant
Shri Jiten Yadav, Advocate
MS. Neelam Murpana, Advocate
Shri Anil Kumar, Advocate
Shri S. Shashank, Advocate
MS. Gayathri, Advocate
MS. Pooja, Consultant for the Appellant
Shri F. Ahmed, Authorized Representative for the Respondent
FINAL ORDER NOs.75700-75702/2026
DATE OF HEARING / DECISION: 11.06.2026
Order: [PER SHRI ASHOK JINDAL]
All these appeals are having a common issue and therefore, all are disposed of by way of a common order.
The facts of the case are that the appellant filed refund claims under Section 55 read with Section 54(2) of the C.G.S.T. Act, 2017. The said refund claims were filed by the appellant as per the table below: -
| Sl. No. | Appeal File No. | OIO No. & date | IGST refund claim (in Rs.) | IGST refund claim for the period | Refund application filed on | Time taken to file (including covid-19 period) | Time taken to file (excluding covid-19 period) |
|---|---|---|---|---|---|---|---|
| 1 | C/76064/2023 | 26/2022 A.C.R.S. dated 20.09.22 | 5,36,065 | 03.10.2017 to 11.12.2017 | 17.05.2022 | 50 months | 26 months |
| 2 | C/76065/2023 | 26/2022 A.C.R.S. dated 14.06.2022 | 88,946 | 01.01.2018 to 31.03.2018 | 29.03.2022 | 47 months | 23 months |
| 3 | C/76066/2023 | 25/2022 A.C.R.S. dated 20.09.2022 | 3,11,907 |
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