9911796707
TMI Blog2024 (2) TMI 297X X X X Extracts X X X X X X X X Extracts X X X X ..... order is unsustainable. Notwithstanding the above conclusion, the refund claim has to be examined and determined based on documents pertaining to the availing of ITC as well as the export of products on zero rated basis. This factual determination cannot be undertaken by this Court. For such purpose, it becomes necessary to remand this matter. Petition disposed off by way of remand. - Honourable Mr. Justice Senthilkumar Ramamoorthy For the Petitioner : Mr. B. Raveendran For the Respondent : Mr. T.N.C. Kaushik, Additional Government Pleader (Tax) ORDER The petitioner assails the proceedings dated 01.09.2022 by which the petitioner's claim for refund of unutilised Input Tax Credit (ITC) under the Tamil Nadu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edings of the assessing officer in the additional typed set of papers and pointed out that in each of those proceedings, it is recorded that the claim relating to refund of unutilised ITC on capital goods would be settled at a later date. He further contends that the refund claim was not settled in view of a Circular No.22. After the Commissioner of Commercial Taxes clarified that refund could be made under Circular No.12, he submits that the assessing officer was in a position to process refund claims. Therefore, learned counsel submits that the rejection of the refund claims calls for interference. He also points out that the rejection on the ground that the period of limitation under Section 27 of the TNVAT Act had expired is unsustainab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ITC on capital goods were not processed in view of Circular No.22. 6. Thus, the petitioner has made the refund claims in time and cannot be faulted for the delayed processing of such claims by the respondent. If such claims were not processed on account of Circular No.22, which was superseded by Circular No.12, at a minimum, the limitation period should be reckoned from the date of such Circular. For such reason, the impugned order is unsustainable. 7. Notwithstanding the above conclusion, the refund claim has to be examined and determined based on documents pertaining to the availing of ITC as well as the export of products on zero rated basis. This factual determination cannot be undertaken by this Court. For such purpose, it become ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
