9911796707
TMI Blog2022 (12) TMI 964X X X X Extracts X X X X X X X X Extracts X X X X ..... State of Tamil Nadu and the petitioner. The direction was given specifically to understand the role played by the Commercial Taxes Department in such matters. Today, letter bearing No.7916/C1/2021-2 dated 01.12.2022 is placed before me wherein the Secretary to Government conveys to the Principal Secretary/Commissioner of Commercial Taxes Department the position that refund is liable to be granted by the Commercial Taxes Department under MoU dated 07.07.2022, without reference to the provisions of the law relating to ITC. Mr.Prasanth Kiran, learned Government Advocate, would convey that the Commercial Taxes Department accedes to this position. Nothing further survives in these matter and these writ petitions are allowed. - W.P.No.30 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... atter of any output VAT based incentive for its supplier or manufacturer in the previous VAT Chain since the input VAT is refunded, there will be no set-off or Input Tax Credit. Input VAT refund shall not be subjected to the overall ceiling of 115% Output VAT + CST refund incentive. After the relevant period for refund of Input VAT under the MoU is terminated, the normal procedure with respect to set-off against Output VAT or as Input Tax credit shall apply, in accordance with VAT Law. 3. The petitioner had, as a consequence, sought refund of various amounts and orders had come to be passed by authorities restricting the refund granted. The claim of ITC had been rejected on the ground that such refund would have to be tested on the anvi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... laim 3,31,060 1,96,35,282 2,02,372 17,24,350 32,46,600 B Excess claim made than Annexure-I 23,31,252 13,85,594 7,17,430 - - C CST Purchases 50,989 Refund not contested (A+B+C) 26,62,312 2,10,20,876 9,19,802 17,24,350 32,97,589 D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 16 2016-17 Sl.No. Particulars Amount 1 Refund Claimed 7,88,37,909 23,30,96,259 65,37,54,776 71,68,84,544 85,39,41,938 2 Refund Allowed 6,38,49,799 19,80,91,252 39,70,37,667 71,40,83,732 64,70,15,046 3 Refund Rejected (A+B+C+D+E+F+G +H) 1,49,88,110 3,50,05,007 25,67,17,109 28,00,812 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - 1,85,318 2,95,999 8,74,969 - H Reversal u/s 19 5(c) of the TNVAT Act - 60,427 93,576 - - Refund Contested (E+F+G+H) 9,081 32,81,246 23,03,865 28,00,812 74,660 References Para Number of the Affidavit 18 21 19 17 17 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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