amount in the Government
Treasury. They will not be entitled to claim refund until
such deposit is made. The details as per assessment
order, including ... which is titled "Tax Authorities, Returns,
Assessment, Payments, Recovery and Refund of Tax,
Appeals and Review and Revisions." Therein appears
section
amount in the Government
Treasury. They will not be entitled to claim refund until
such deposit is made. The details as per assessment
order, including ... which is titled "Tax Authorities, Returns,
Assessment, Payments, Recovery and Refund of Tax,
Appeals and Review and Revisions." Therein appears
section
amount in the Government
Treasury. They will not be entitled to claim refund until
such deposit is made. The details as per assessment
order, including ... which is titled "Tax Authorities, Returns,
Assessment, Payments, Recovery and Refund of Tax,
Appeals and Review and Revisions." Therein appears
section
month of March 2009 itself. The appellant
also claimed a refund of tax paid on purchases in terms of Rule
78 of the MVAT Rules ... February
2006 to 1st March 2006 and accordingly, the respondent
granted provisional refund to the appellant amounting to
Rs.5,65,39,588/-. Perusal
Toners, Developers of the said Multi-Function Printers;
iii. Inclusion of the refundable security deposit in the value
upon which sales tax is payable ... This
was also determined at 12.5%. The second respondent held that
the refundable security deposit taken by the appellant from the
customers at the time
best, the submissions of the petitioners
amount to an argument for refund which could be easily raised
by the State Government. The matter thus
best, the submissions of the petitioners
amount to an argument for refund which could be easily raised
by the State Government. The matter thus
Rule 55 of the MVAT Rules. Consequently,
the petitioner applied for refund of excess input tax credit
amounting to Rs.2,06,51,993/- through ... respondents.
22. In order to verify correctness of the claim of refund, notice
dated 1st June, 2015 was issued by the Deputy Commissioner of
Sales
mvxa-17-18.doc
authority, to grant the refund of Rs.7,61,906/- due to
Appellant as per returns under the MVAT ... respect of the
same period and adjust the aforesaid refund against the CST
payable by the Appellant
collected from the Petitioner were
under protest and were to be lawfully refunded to the Petitioner. The
Petitioner further demanded that the impugned recovery notices ... time barred as per law. Therefore, the Petitioner was entitled
to the refund, since it has not admitted any liability, as evidenced by its
original
