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TMI Blog2021 (4) TMI 427X X X X Extracts X X X X X X X X Extracts X X X X ..... ar For Respondents: Mr.G.Arjunan, Government Advocate. ORDER Heard the learned counsel on either side. 2. M/s.Tayub Mahomed Hajee Moosa and Company has filed these writ petitions in respect of the assessment years 2008-09 and 2009-10 in respect of different months. The petitioner is an exporter engaged in zero rated sale. The petitioner ought to have filed the returns in Form-W to claim refund ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... claim for refund within a period of 180 days from the date of making zero rated sales accrual of such input tax credit shall lapse to Government. 5. Though the statutory position appears to favour the stand of the respondents, as rightly pointed out by the learned counsel appearing for the petitioner the issue is no longer res integra. He drew my attention to the decisions reported in (2015) 84 V ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... interstate and Section 18 of the TNVAT Act would be applicable for zero rated sale and the dealers therein had admittedly been making a claim in terms of Rule 10(10) of the 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 j ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t turnover and which 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. 7. In the light of the above, the Writ Petition is allowed and the impugned order is set-aside and the matter is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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