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TMI Blog2017 (11) TMI 441X X X X Extracts X X X X X X X X Extracts X X X X ..... 5) and interpretation of Rule 6A, Court is of the opinion that direction to the respondent to refund the entire amount is not expedient in the circumstances - so far as the exercise of verification of refund claim for the years 2009-10 are concerned, the assessing officer should conduct it fully and a direction is, therefore, issued to the assessing officer to verify the sales/purchases of the goo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on account of the default assessments, made for the assessment year 2010-11 and 2011-12 have not been paid. 2. In the relevant year, the assessee, which engages itself in the commercial activity of supply, installation, repair, replacement and maintenance of Set Top Boxes, had underwent a default assessment; a sum of ₹ 21,02,76,085/- was claimed as credit for purchase on capital goods, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d further orders rejecting the refund claims. 5. The respondent urged that after the default assessment, section 10(5) was inserted in the Delhi Value Added Tax Act, 2005, regulating the nature of credit that could be legitimately claimed by the assessee. It is submitted that the test check of the materials placed on record by the petitioner revealed that the selling price of the set top boxe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on to the respondent to refund the entire amount is not expedient in the circumstances. At the same time, the Court is of the opinion that so far as the exercise of verification of refund claim for the years 2009-10 are concerned, the assessing officer should conduct it fully and a direction is, therefore, issued to the assessing officer to verify the sales/purchases of the goods towards the credi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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