TMI Blog2021 (9) TMI 1234X X X X Extracts X X X X X X X X Extracts X X X X ..... the same is preferred by the Petitioner, for refund as stated in the memo of this petition, in accordance with law, rules, regulations, Government policies applicable to the facts and circumstances of this case and on the basis of the evidence on record and also keeping in mind the law of limitation for getting the refund and also keeping in mind the principles of unjust enrichment . The decis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issue the refund of ₹ 2,75,136/-, ₹ 13,02,811/-, ₹ 71,384/- ₹ 1,17,646/-in respect of the tax periods 4th Quarter 2008-09, Annual 2009-10, 4th Quarter 2010-11 1st Quarter 2011-12 respectively as Petitioner is legally entitled for the same as per the provision of law; (c) Grant interest @ 6% as per Section 42 of DVAT Act on Refund claimed amount from the expiry of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Quarter of 2010-2011 for 1st Quarter of 2011-2012 respectively, under the Delhi Value Added Tax Act, along with interest as per Section 42 of the Delhi Value Added Tax Act. 3. We hereby direct the concerned Respondent Authority to decide the claim, as and when the same is preferred by the Petitioner, for refund as stated in the memo of this petition, in accordance with law, rules, regulation ..... X X X X Extracts X X X X X X X X Extracts X X X X
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