$~47 * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010086822019 + W.P.(C) 871/2019 SAGAR AND SAGAR .....Petitioner Through: Mr. Rajeev Sagar, Adv. Versus THE UNION OF INDIA & ORS. .....Respondents Through: Ms. Anushree Narain, SSC with Apurv Yadav & Mr. Naman Choula, Advs. CORAM: HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MS. JUSTICE SHAIL JAIN O R D E R % 13.10.2026 1. This petition has been filed seeking directions to respondent to refund the service tax paid along with interest. 2. The grievance raised is that in spite of serving notice dated 31.10.2018, the request for refund has not been considered till date. 3. Without commenting on the merits of the case, this petition is disposed of directing the respondent no. 3 to consider the prayer in accordance with law expeditiously preferably within three months from the receipt of the certified copy of this order. 4. Needless to say, the petitioner is at liberty to avail remedies in accordance with law. AVNEESH JHINGAN, J SHAIL JAIN, J OCTOBER 13, 2026/PT 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 15/10/2026 at 12:12:22