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TMI Blog2020 (6) TMI 496X X X X Extracts X X X X X X X X Extracts X X X X ..... etitioner, will take considerable decision thereon, passing orders in the matter of grant of refund due to the petitioner, within a period of 4 weeks from the date of production of the certified copy of this judgment and depending on the orders so passed, the consequential steps for disbursing the new refund amounts should also be duly completed by the respondents or the competent official concern ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 51225734C, engaged in the business of manufacturing and sale of Rubber products. By Ext.P1 Assessment order, the respondent completed the assessment for the year 2014-15 and found that an excess payment of ₹ 6,85,689.00 is made by the petitioner towards excess IPT. By Ext.P2 assessment order, the respondent completed the assessment for the year 2015-16 and found that an excess payment of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction, directing the respondent to refund the amount of R.s15,78,333/- paid in excess by the petitioner as per Exhibits P1 to P3, with interest @ 12% per annum forthwith. (ii) issue such other reliefs as this Hon'ble Court may deem fit and proper in the facts and circumstances of the case. 2. Heard Sri.K.K.Mohamed Rauf, learned counsel appearing for the petitioner and Smt.Thushara J ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts or the competent official concerned within 4 weeks thereafter. Further, it is to be noted that Sec.89(4) of the KVAT Act mandates as follows : Sec.89(4) In case refund under sub-section (1) or sub-section (2) or adjustment under sub-section (3) is not made within ninety days of the date of completion of assessment or, as the case may be, within ninety days of the receipt of the order in a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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