2005 (2) TMI 775

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..... appearing for the official respondents. 2.. This writ petition has been filed seeking orders directing the respondents to refund the amounts paid by the petitioner for the assessment years 1994-95, 1995-96, 1996-97 and 1997-98 on account of tax on containers in respect of exempted goods. According to the petitioner, a division Bench of this Court in the case of Bijoy Singh Bimal Kumar v. State of .....

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..... The entitlement of a person claiming refund has to be decided on the basis of the existence of certain primary facts. In such circumstances, I am of the view that the petitioner should have approached the authority competent to grant refund under the Act with the claims made instead of approaching the writ court at the first instance. Accordingly, I dispose of this petition by holding that it wil .....

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