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2023 (4) TMI 864 - ORISSA HIGH COURTRefund claim on account of Input Tax Credit accumulated due to Inverted Tax Structure - petitioner failed to submit the books and, as such, the amount of refund to be sanctioned could not be determined without proper verification of books of account - HELD THAT:- On perusal of the statutory provisions and the circular governing the field, it is made clear that in order to get refund as per formula given under Rule- 89(5), the petitioner has to adhere to the said provisions. The prayer for refund has not been taken into consideration in proper perspective while passing the order impugned on the plea that the petitioner had not produced the relevant documents. What the petitioner had to submit that has already been mentioned in the provisions of the Act and Rules and CBIC guidelines. Had the petitioner adhered to the same, no new plea would have been taken at this stage contending that since the petitioner had not produced books of accounts, it is not entitled to get refund of the amount. The petitioner was issued with a show-cause notice in RFD-08 on 28.06.2022 for production of books of account, i.e., input wise details of spare parts used during the assembling/manufacturing process of e-vehicles in order to ascertain the amount of inputs used during the assembling/manufacturing of e-vehicles only and fixing the date for personal hearing to 13.07.2022. The petitioner replied to the show-cause notice on 06.07.2022 and submitted the documents, as mentioned at serial no. (a) to (i) in the said paragraph, but the petitioner failed to submit the input wise details of spare parts used during the assembling/ manufacturing process of e-vehicles. Therefore, no illegality or irregularity has been committed by the authority in rejecting the refund application of the petitioner. It is admitted on the part of the opposite parties that the dispute is with regard to refund of Rs.5,18,230/-, which requires proper adjudication by the authority on production of documents, as claimed by the opposite parties. Therefore, excluding Rs.5,18,230/-, out of Rs.2,22,97,228/-, the balance amount has to be refunded to the petitioner. If any further amount is found to be refundable, the same can be paid after final adjudication. This Court directs the opposite parties to refund the balance amount, excluding Rs.5,18,230/- from out of total amount of Rs.2,22,97,228/-, to the petitioner pending final adjudication of the disputed amount in accordance with law - Petition disposed off.
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