2009 (4) TMI 861

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..... itioner had filed Form VAT-170 indicating that certain capital goods had been purchased on January 27, 2006 relevant for the accounting period April 1, 2005 to March 31, 2006 and has sought for rebate for the amount of value added tax paid on the purchase of the capital goods. In this background, it appears, the petitioner had addressed a communication dated September 19, 2008 that necessary fo .....

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..... rebate amount against other tax liability. The respondents having not done so, the petitioner has sought for refund of the amount. That also being not acceded to, the petitioner is compelled to come up with the present writ petition seeking for the following reliefs: (a) kindly issue a writ of mandamus or any other writs or orders/ directions in the nature of writ to second respondent to relea .....

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..... the amount if not fully utilised, can it result in refund; there is no way of issuing a writ of mandamus to the respondents to compel them to refund the amount. In the first instance there is no quantification of refund of amount as claimed by the petitioner in any manner known to law or by any authority. An exercise of this nature will not be undertaken in a petition under articles 226 an .....

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