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TMI Blog2016 (1) TMI 423X X X X Extracts X X X X X X X X Extracts X X X X ..... l, Punjab. ORDER Ajay Kumar Mittal, J. 1. This order shall dispose of two petitions bearing CWP Nos. 17072 and 17074 of 2015 as according to learned counsel for the parties, the issues involved herein are identical. For brevity, the facts are being extracted from CWP No. 17072 of 2015. 2. In this writ petition filed under Articles 226/227 of the Constitution of India, the petitioner(s) has pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ITC is more than the output liability and, therefore, as per the return, the petitioner is entitled to a refund of Rs. 7,08,087/-. The assessing authority finalized the assessment vide order dated 4.4.2014 (Annexure P-1) and the petitioner was found entitled to refund of Rs. 3,16,738/-. The assessment order was rectified by the assessing authority-respondent No.2 vide order dated 10.10.2014 (Annex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... isputed by learned counsel for the parties that the refund has already been made to the petitioner(s). Further, it is the admitted position that the order dated 11.5.2015 (Annexure P-6) passed by the assessing authority is appealable. It is directed that in case an appeal is filed by the petitioner(s) within a period of 30 days from the date of receipt of a certified copy of this order, the same s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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