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TMI Blog2022 (12) TMI 900X X X X Extracts X X X X X X X X Extracts X X X X ..... ; itself or the Central Act and then allow from the balance amount refund of the amount. In the facts of the present case the positive stand taken on behalf of the department is that the dealer had claimed excess carried forward in the annual return filed in Form VAT R-2. The Assessing Authority allowed the same in terms of assessment order dated 30.03.2018 (Annexure P-1). It is not even the case projected on behalf of the petitioner that a refund had been claimed at the stage of filing of the annual return. To the contrary, the pleaded case of the petitioner itself is that after passing of the assessment order dated 30.03.2018 (Annexure P-1), the application seeking refund had been made on 14.06.2018 (Annexure P-2) i.e. subsequent in point of time. In this regard it is observed that under Rule 42 of the Haryana Value Added Tax Rules, 2003 the case for refund is to be forwarded to a Committee within a stipulated time frame only in a situation when a refund has been allowed in the assessment order. In the facts of the present case no refund was allowed as the petitioner had not claimed the same in the annual return filed in Form VAT R-2. Rather the petitioner had claimed exces ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the petitioner as the petitioner is an export unit and out of the total turn over, 90% of the goods are exported out of the country. Counsel submits that there would be no utilisation of the excess amount in the succeeding years and the retention of the amount with the department is without any valid reason. Reliance is placed upon a Division Bench judgment of this Court in Haryana State Warehousing Corporation vs. Excise and Taxation Commissioner and another (2012) 42 PHT 390 (P H) to assert that once it has been found that the assessee has paid excess amount, he is entitled to refund thereof with statutory interest as an alternative to adjustment. Yet another submission raised by counsel is that the impugned order passed by the respondent No.5 is without jurisdiction inasmuch as under Rule 42 of the Haryana Value Added Tax Rules, 2003, refund of an amount more than Rs. 10 lakhs is to be decided by a committee consisting of officer-in-charge of the range or any other committee constituted by the Commissioner. However, in the present case, it is submitted that the mandate of Rule 42 has been given a go-by and respondent No.5 has rejected the refund application by himself. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he central sales tax calculated on sale of goods on account of difference in rate of tax between the input tax and the tax calculated on sales, and the balance input tax after reducing therefrom the tax including the central sale tax levied on the sale or purchase of goods, as the case may be, shall be carried over for adjustment with future tax liability. (3) A VAT dealer may seek refund by making an application containing the prescribed particulars accompanied with the prescribed documents in the prescribed manner to the assessing authority who shall, after examination of the application, allow provisionally refund to the dealer. (4) Where the assessing authority finds on assessment of a dealer that he has paid any amount in excess of tax, interest or penalty assessed or imposed on him under this Act, it shall allow refund of the excess amount or allow the same to be carried forward for adjustment with future tax liability, as the case may be. (5) Any amount refundable to any person as a result of an order passed by any court, appellate authority or revising authority, shall be refunded to him on an application containing the prescribed particulars accompanied with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... manufacturing and the manufactured goods have been sold in the course of export out of the territory of India, shall be refundable in full to the exporting dealer. (3) Subject to the provisions of sub-rule(4), any amount representing input tax relating to the goods which or the goods manufactured from which have been sold in the State or in the course of inter-State trade and commerce shall be refundable to the extent the input tax exceeds the tax calculated on sales on account of difference in rates of tax at which the input tax has been calculated and the rates at which the tax on sales has been calculated. Illustration . 1. Input tax in respect of goods purchased by a VAT dealer D is Rs.10,000/-, D sells these goods in the course of export of goods out of the territory of India. D s liability to pay tax on account of sales made in the State and in the course of inter-State trade and commerce totals to Rs.8,000/-. D is entitled to a refund of Rs.2,000/-. 2. D purchases goods from VAT dealers in the State for Rs.1,00,000/-. D is charged to tax @10% on these sales. D sells these goods in the State to manufacturers for Rs.1,50,000/-against declarations charg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... im of Rs.10,000/-is in order and he is further entitled to carry forward tax credit of Rs.4,000/-to next tax period. (5) Where a refund of any amount paid by any dealer or other person becomes payable as a result of the order of any appellate or revising authority or any court and the same is not the subject-matter of any further proceedings, such dealer or such other person shall make an application to the officer incharge of the district concerned in case he is the owner of the goods in respect of which penalty imposed under sub-section (8) of section 31 has been quashed or reduced and in other cases to the assessing authority concerned, along with the original copy of the order which constitutes the basis for refund and the authority to whom the application is made shall order the refund of the excess amount in the manner specified in sub-rule(4) and where the said authority fails to do so within sixty days of the receipt of such application, there shall be paid interest to the claimant at the rate of one per cent per month from the date of making the application to the date when the refund payment order or refund adjustment order, as the case may be, is issued to him. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d Taxation Officer The lower authority/authorities shall submit the record of the case along with his/their recommendation(s) to the competent authority at the appropriate level at least thirty days before the time prescribed for issuing refund without interest lapses and the competent authority shall intimate its decision to the lower authority/authorities well in time. It may, by order in writing, increase or decrease the amount of refund or may order that no refund is due but no adverse order shall be passed without giving the affected person a reasonable opportunity of being heard. As per scheme of the provisions of the '2003 Act' as also the Haryana Value Added Tax Rules, 2003 governing refund it would be open for the Assessing Authority at the stage of assessment to ascertain if a dealer has paid any amount in excess of tax, interest on penalty assessed or imposed on him, allow refund of the excess amount or allow the same to be carried forward for adjustment with future tax liability. Aforesaid is the mandate of Section 20(4) of the '2003 Act'. Under Rule 41(4) of the Haryana Value Added Tax Rules, 2003 it is again at the stage of framing the assess ..... X X X X Extracts X X X X X X X X Extracts X X X X
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