$~31 * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010377682025 + W.P.(C) 8356/2025 VIJAY KUMAR JAIN PROPRIETOR VARDHMAN INDUSTRIES .....Petitioner Through: Mr. R.P. Singh & Mr. Nirmal Dixit, Advs. versus COMMISSIONER CGST DELHI NORTH DIVISION .....Respondent Through: Mr. Aakarsh Srivastava, SSC with Mr. Ashish Bansal, Mr. Anand Pandey & Mr. Ankit Kumar, Advs. CORAM: HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MS. JUSTICE SHAIL JAIN O R D E R % 24.09.2026 1. This petition is filed seeking directions to the respondent to refund an amount of Rs.35,13,640/- alongwith interest under Section 11BB of the Central Excise Act, 1944. 2. The grievance is that inspite of filing an application on 23.05.2018, the needful has not been done till date. 3. Without commenting upon the merits of this case, this petition is disposed of with the direction to the respondent to consider and decide the application of the petitioner in accordance with law expeditiously preferably within two months from today after granting opportunity of hearing to the petitioner. This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 28/09/2026 at 12:11:42 4. Needless to say, the petitioner would be at liberty to avail remedies in accordance with law, if aggrieved of the decision. AVNEESH JHINGAN, J SHAIL JAIN, J SEPTEMBER 24, 2026 ‘JK’ This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 28/09/2026 at 12:11:42