Case of Gameloft Software Private Limited vs Asstt. Commissioner Central Tax, HC Delhi, Judgement Dated 28th October 2025. HC reiterated that refund applications under Section 54(7) of CGST Act must be adjudicated within 60 days from the date of receipt of a complete application, ensuring timely relief to taxpayers. As per Rule 90(2) of CGST Rules, any deficiency memo must be issued within 15 days of filing. The delays beyond this period are not permissible and cannot be used to deny or delay refunds. It directed the Revenue to fix a hearing date and decide the refund claim within one month, while preserving the taxpayer’s rights and remedies under law.