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TMI Blog2023 (4) TMI 69X X X X Extracts X X X X X X X X Extracts X X X X ..... sel for the Respondents states that there are other grounds on which the Petitioner is not entitled to refund. Invoices mentioning Lowa State in the United States of America - HELD THAT:- There is an obvious typographical error as there is no such State in the United States. The corresponding name to that place is Iowa State, and therefore, the explanation of the Petitioner is plausible and should have been considered by the Deputy Commissioner. Therefore, it is opined that with this finding / correction the Deputy Commissioner needs to examine the Refund Application made by the Petitioner afresh, also examine the evidence that is produced by the Petitioner in addition to the invoices and take a decision. The impugned order dated 22 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion for refund observing thus : 1. First query was regarding difference in turnover of rupees 3648911/-. This difference was between the turnover as per returns and as per actual books. As per the submission the difference is due to difference in conversion rates of foreign exchange, prevailing. The contention is accepted. 2. Lowa State - The invoices show the export of services to recipient located in Lowa State of United States. However, no such state exist in United States. The dealer has submitted that this is a typo error . Actual name of the state should be Iova (iova). He requested to accept the submission. However the request is not acceptable. Typo error can only be committed rarely. Where as in this c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dences apart from the invoices to demonstrate that services were provided to entities in Iowa. The learned Counsel has also submitted that as for the period prior to the one in question, the Deputy Commissioner had granted refund on identical facts and circumstances. 6. The learned Counsel for the Respondents tendered reply affidavit and has sought to add more grounds than contained in the reasoning produced above. The learned Counsel for the Respondents submitted that considering the magnitude of the refund sought, the Deputy Commissioner was careful in scrutinizing of the documents and having found that the typographical error had to be corrected by the Petitioner and not by the Deputy Commissioner, rejected the refund application and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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