2017 (4) TMI 1438

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ith interest due thereon will be credited to the Petitioner s account on or before 15th May, 2017. The remaining refund amount that may have been denied as a result of the above Notice of default assessment of tax and interest dated 18th April, 2017 which has now been set aside by this order will also be paid to the Petitioner together with interest due thereon within four weeks from today. Pet .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... er of VAT (2016) 94 VST 347, the pendency of a refund claim should not provide an opportunity to the Department to re-open previous assessments, long after the refund has become due. That would be a sheer abuse of statutory powers under the DVAT Act. 3. The demand created by the for a sum of ₹ 79,804/- on 18th April, 2017 is only with a view to somehow delaying or defeating the ref .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X