9911796707
TMI Blog2016 (8) TMI 1269X X X X Extracts X X X X X X X X Extracts X X X X ..... ich is a zero rated sale and the petitioner has also filed Form I returns on monthly basis. Therefore, the mere delay in submission of Form W or submission in the manual Form alone cannot be a ground to refuse to look into the petitioner's application for refund - matter is remanded to the respondent and the respondent is directed to verify Form W as regards the admissibility and genuinity - petit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filed by the petitioner belatedly. In the written instructions given by the respondent to the learned Government Advocate, vide letter dated 16.08.2016, the same issue is reiterated and it is submitted that as per the Circular, dated 20.11.2011, the application claiming Export Refund should be filed only in Form-W electronically, but the petitioner has filed the claim for refund manually, after th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he TNVAT Act, in its monthly returns and there was no denial of the fact that the claim has been made within the time specified under the Act. Therefore, the Court held that when the Form I Return remains undisputed, there is no justification on the part of the Assistant Commissioner to reject the refund claim on the ground that Form W has been filed beyond 180 days. Further, it was pointed out th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submission in the manual Form alone cannot be a ground to refuse to look into the petitioner's application for refund. 7. In the light of the above, the Writ Petition is allowed and the impugned order is set-aside and the matter is remanded to the respondent and the respondent is directed to verify Form W as regards the admissibility and genuinity and if found satisfied shall pass appropri ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
