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2012 (3) TMI 373 - HC - VAT and Sales TaxRevised demand notice/refund order - Held that:- Once the tax is paid under the Act, the assessee is entitled to the benefit of input tax. The delay in putting forth the claim for refund does not in any way affect his right to claim the said amount, which is legitimately due to him under Act nor it amounts to contravention and resulting in liability to pay tax, interest and penalty as sought to be levied by the assessing authority. The assessee paid four per cent tax demanded by the supplier in the month of June, July and December of 2005 and February 2006. When the actual tax payable was 12.5 per cent, the supplier raised a debit note on July 31, 2006. It is also not in dispute that promptly the assessee has paid the difference in tax, i.e., he paid the difference of tax in July 2006. It is also not in dispute that the supplier who received the same has remitted the same to the Department in July 2006. Therefore, the assessee was entitled to claim refund of input tax in July 2006. However, he has put forth the claim six months, thereafter. As rightly pointed out by the Tribunal, if he had put forth the claim in July 2006, the amount due to the assessee by way of refund was ₹ 1,36,837. Because the claim was made in December 2006, the amount due to him is ₹ 1,04,375. The Tribunal was justified in interfering with the said order and allowing refund of input tax to the assessee to which he is legitimately entitled to under the Act. In favour of assessee.
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