9911796707
TMI Blog2017 (11) TMI 330X X X X Extracts X X X X X X X X Extracts X X X X ..... nd accordingly, the writ petition has been amended, by which the petitioner has sought the following reliefs : "(i) that a suitable writ, order or direction in the nature of writ of mandamus be issued directing the respondent no. 2 to refund Rs. 10,92,26,607/- for the assessment year 2009-2010 ; (ii) that a suitable writ, order or direction be issued modifying/quashing the order dated 8.4.2013 in so far as it refuses the refund of Rs. 10,92,26,607/- for the assessment year 2009-2010; (iii) that any other suitable writ, order or direction as this Hon'ble Court may deem fit and proper be also awarded to the petitioner; (iv) that costs be awarded to the petitioner throughout." Learned counsel for the petitioner has submitted that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Certificate of Entitlement and the same was granted by Certificate of Entitlement No. 318 dated 10.12.2012. Learned counsel for the petitioner has submitted that the Commissioner of Commercial Tax by his order dated 10th February, 2016 has amended the Certificate of Entitlement by which the petitioner became entitled for enhanced refund of Rs. 37,56,96,709/- in place of Rs. 20,68,26,078/- as mentioned in column no. 6 of the Certificate of Entitlement. Learned counsel for the petitioner has further submitted that after passing of the order dated 10th February, 2016 by the Commissioner of Commercial Tax, Lucknow, the petitioner became entitled to enhanced refund of Rs. 16,88,70,631/- within the period mentioned in the earlier Certificate o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ertificate of Entitlement issued by the Commissioner, (c) the amount of refund shall not be more than an amount equal to net tax paid for relevant tax period, (d) the net tax payable has been deposited along with return of tax period in prescribed manner, (e) the refund shall be subject to the provisions of section 40 except that the amount shall not be adjusted against the admitted tax liability, (f) the facility of refund shall cease on the day when the amount or the period mentioned in the Certificate of Entitlement, whichever is earlier, (g) the tax payable on the turnover of sales of goods mentioned in the Certificate of Entitlement and which is manufactured in the industrial unit shall be deducted from the total amount menti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edit earned during relevant tax period, (c) the refund shall be subject to the provisions of section 40 except that the amount shall not be adjusted against the admitted tax liability, (d) the facility of refund shall cease on the day when the amount or the period mentioned in the Certificate of Entitlement, whichever is earlier, (e) the facility of exemption from tax by way of refund shall be available only in respect of raw material, processing material, consumable stores, fuel other than petrol and diesel, lubricant, required for use in manufacture of goods or in the packing of manufactured goods mentioned or described in the Certificate of Entitlement, (f) the amount of exemption from tax by way of refund on the turnover of purc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Earned Input Tax Credit on the basis of documents allegedly submitted by the petitioner along with its return. From the perusal of the pleadings of the instant writ petition, we noticed that though the Commissioner of Commercial Tax has passed an order dated 10.2.2016, by which order the Commissioner has amended his earlier order dated 10.12.2012, by which the Certificate of Entitlement has been issued in favour of the petitioner company showing the refund of Rs. 20,68,26,078-00 (twenty crores, sixty eight lacs, twenty six thousand and seventy eight rupees) and the amended Certificate of Entitlement issued by the Commissioner dated 10.2.2016 indicates the figure in rupees being Rs. 37,56,96,709/- by increasing the amount from Rs. 20,68,27 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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