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TMI Blog2022 (4) TMI 51X X X X Extracts X X X X X X X X Extracts X X X X ..... 6 itself, followed by the reminder dated 30.12.2016, the same ought to have been considered and decided on merits and disposed of there itself. They waited till the TNVAT regime to come to an end on the introduction of the GST regime from 01.07.2017, before which no orders seems to have been passed by the Revenue for the refund claimed by the petitioner. Even in respect of the applications which were filed and pending before the appointed date ie., 01.07.2017, the same could have been disposed of under the existing law ie., the TNVAT Act, which is possible under the transitional provision viz., Section 142(3) of the GST Act, which in fact has been quoted by the very respondent in the impugned order - When that being so, it is not known a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th Circle. We are doing most of the sales as export sales only and less sales in domestic, due to that, we are unable to utilize our Input Tax Credit. Please find enclosed herewith the necessary documents for claiming of Refund for the same for your kind perusal. 1) Form W 2) Sales tax Monthly Returns (6 Months October 2015 to March 2016) 3) Invoice Copies 4) VAT Certificate 5) IT Returns Please consider above documents and request you to issue / credit refund at the earliest. 3. Followed by the same, a reminder had been sent by the petitioner on 30.12.2016. Both the said reply-cum-request as well as the reminder, having been received by the respondent Revenue ie., Assistant commissioner (ST), ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ount of CENVAT credit, duty, tax, interest or any other amount paid under the existing law, shall be disposed of in accordance with the provisions of existing law. 6. Citing this provision, which has also been quoted in the impugned order by the Revenue, the learned counsel for the petitioner would submit that, under the existing law means TNVAT Act. Therefore, the application of the petitioner shall be disposed of on merits, where the documents annexed along with the application shall be taken into account. However, without disposing the same, the present order has been passed on 09.07.2021 and therefore it shall not stand in the legal scrutiny. 7. Per contra, Mr.V.Prashanth Kiran, learned Government Advocate appearing on behalf of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hich supporting documents have been annexed. 11. The said request having been acknowledged by the concerned Assistant Commissioner on 23.05.2016 itself, followed by the reminder dated 30.12.2016, the same ought to have been considered and decided on merits and disposed of there itself. They waited till the TNVAT regime to come to an end on the introduction of the GST regime from 01.07.2017, before which no orders seems to have been passed by the Revenue for the refund claimed by the petitioner. 12. Even in respect of the applications which were filed and pending before the appointed date ie., 01.07.2017, the same could have been disposed of under the existing law ie., the TNVAT Act, which is possible under the transitional provision v ..... X X X X Extracts X X X X X X X X Extracts X X X X
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