which a set off is claimed.
Consequential orders of set off and refund are sought.
Facts
3. The Petitioner which is a partnership firm ... invoices of its vendor.
On 4 December 2010, the Petitioner claimed a refund of Rs.21.08
lakhs, resulting from the return filed. The Petitioner
issued to the
Petitioner under which it is entitled to claim a refund of the amount
::: Downloaded on - 09/06/2013 ... Section 51(1) lays down the principles for the grant of refund to
registered dealers. On 23 August 2007 the Second Respondent issued
a trade
Court or before any Tribunal,
officer or other authority, for the refund of any tax so paid, and
-(c) no Court, Tribunal, officer or other ... authority shall enforce
any decree or order directing the refund of any such tax.
-(2) For the removal of doubts, it is hereby declared that
legal proceedings) from
the defaulter, in whole or part, a refund will be given (after
the end of that financial year) to the dealer ... claiming
set-off to the extent of the recovery. This refund will be
made pro rata if there is more than one dealer
MVAT Act, inter alia, deals with set off and
refund. Section 48(5) stipulates as under:
"(5) For the removal of doubt ... hereby declared that, in no
case the amount of set-off or refund on any purchase of goods
shall exceed the amount
given
period after deducting the amount of (a) sale price, if any,
refunded by the seller, to a purchaser, in respect of any goods
purchased ... purchaser within the prescribed
period; and (b) deposit, if any, refunded in the prescribed period,
by the seller to a purchaser in respect
given
period after deducting the amount of (a) sale price, if any,
refunded by the seller, to a purchaser, in respect of any goods
purchased ... purchaser within the prescribed
period; and (b) deposit, if any, refunded in the prescribed period,
by the seller to a purchaser in respect
paid or has
been short levied or short paid or erroneously refunded by reasons of fraud,
collusion or any willful mis-statement or suppression
