Case of Prem Polymers vs Sales Tax Officer, HC Delhi Judgement Dated 14th August 2025. HC directed the tax department to process refund claims of excess Input Tax Credit (ITC) arising out of the inverted duty structure within a strict timeline of three weeks. The ruling came in response to the petitioner’s grievance that their refund application was being delayed without lawful justification, despite being entitled under Section 54(3) of the CGST Act.