Neutral Citation No. - 2025:AHC:113437-DB Court No. - 3 Case :- WRIT TAX No. - 2985 of 2025 Petitioner :- M/S Continental India Private Limited Respondent :- Union Of India And 3 Others Counsel for Petitioner :- Suyash Agarwal Counsel for Respondent :- A.S.G.I.,Priyanka Midha Hon'ble Shekhar B. Saraf,J. Hon'ble Praveen Kumar Giri,J. 1. Heard learned counsel appearing on behalf of the petitioner, Sri Anant Kumar Tiwari, learned counsel appearing on behalf of the respondent No.1 and Sri Gaurav Mahajan, learned counsel appearing on behalf of the respondent Nos. 2 to 4. 2. This is a writ petition under Article 226 of the Constitution of India wherein the writ petitioner is aggrieved by the inaction on the part of the respondents authority in refunding the refund claimed by the petitioner, which has been allowed by the Commissioner, CGST (Appeals). 3. Sri Gaurav Mahajan, counsel appearing on behalf of the respondents submits that by letter dated December 16, 2024, the Deputy Commissioner (Dbk), NOIDA Custom Commissionerate has written to the Deputy/Assistant Commissioner (EPC), Central CGST, Meerut for clarification and verification but till date no reply is forthcoming from the noticee. 4. In light of the same, we are of the view that the officers are unnecessarily delaying this matter, and accordingly, Deputy/Assistant Commissioner (EPC), Central CGST, Meerut is directed to immediately act on the letter dated December 16, 2024 and reply to the Deputy Commissioner (Dbk), NOIDA Custom Commissionerate within a period of three weeks from date. Once the letter is received, the respondents authority to act in accordance with law and ensure that the refund is processed and paid to the petitioner within a period of three months. Needless to mention that applicable interest as per the Act shall also be paid along with the refund amount. 5. With the above directions, the writ petition is disposed of. Order Date :- 15.7.2025 Kuldeep (Praveen Kumar Giri, J.) (Shekhar B. Saraf, J.) Digitally signed by :- KULDEEP SINGH High Court of Judicature at Allahabad