output tax paid or payable thereon will be reduced, adjusted or refunded in the manner as prescribed. Section 17 deals with the burden of proof ... section (17), shall be carried forward to the next year or refunded, in the manner, as may be prescribed.
(19) Where any registered dealer
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
accrued to the assessee and the same is to be adjusted or refunded, unlike Section 19(11) which is a pre-condition for claiming credit ... section (17), shall be carried forward to the next year or refunded, in the manner, as may be prescribed.
(19) Where any registered dealer
necessary for the purposes of examination thereof or for a prosecution. 19. [ Refunds of excess payments
comprises of chargeability
to income-tax of incentives by way of refund of Excise Duty of Rs.
3,65,47,921/- and Exemption of Sales ... industry in said Kutch District wherein certain
incentives by way of refund of excise duty as well Sales Tax incentives
Hosiery Garments being exported periodically, the petitioners made a claim for refund of Input Tax Credit on the purchases of yarn in terms of Section ... read with 18(3) of the VAT Act . Such claim of refund was made in an application in Form W as prescribed under Rule
Respondent No. 9
had passed Orders directing Respondent No. 4 to refund the monies paid to it by
Respondent Nos. 10 to 15 along with ... time stipulated under their respective agreements for sale, and accordingly sought
refund of the monies paid by them to Respondent No. 4. Respondent
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