Delhi HC Directs Refund of ₹15 Lakh With 4% Interest as Re-Credit Not Permissible Under Abolished Scheme

The Delhi High Court has directed a refund of ₹15 lakh with 4% interest, as re-credit was not permissible under an abolished scheme. The court noted that a deficiency memo for the refund application, initially filed in 2019, could not be traced by the GST department, leading to an unprocessed claim. The court emphasized that there was no valid reason to withhold the refund, especially since the re-credit mechanism under which the original application was processed is no longer in existence.