2015 (9) TMI 43

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..... out that Circular bearing No.22/2011, makes it clear that refund claims filed, manually, on or after 1.1.2012, would not be processed, he is not in position to show that such ban is supported by Rule or Regulation – Clear that Circular cannot abridge or overrule provisions of Rule 11(2) of Tamil Nadu Value Added Tax Rules, 2007 – Court finds it appropriate to set aside impugned order of first res .....

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..... , there is no Rule or Regulation prohibiting the filing of form 'W', seeking the claim for refund, manually. Therefore, the impugned order of the first respondent, dated 7.8.2012, may be set aside and the first respondent may be directed to consider the form 'W', filed by the petitioner, manually, and to pass appropriate orders thereon, on merits and in accordance with law, within .....

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