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2015 (12) TMI 1213 - HC - Central ExciseRefund claim - Provisional refund - Since the commencement of the Act, due to deduction of tax at source and input tax, credit tax available on the purchases made by the petitioner within the State of Punjab, the petitioner gets refund every quarter - petitioner submitted that for the relief claimed in the writ petition, the petitioner has submitted an application dated 24.8.2015 followed by another application-cum-reminder dated 19.10.2015 to respondent No. 4, but no action has so far been taken thereon. - Held that:- Perusing the present petition and without expressing any opinion on the merits of the case, we dispose of the present petition by directing respondent No.3 to decide the applications dated 24.8.2015 (Annexure P-5) and dated 19.10.2015 (Annexure P-9), in accordance with law by passing a speaking order and after affording an opportunity of hearing to the petitioner within a period of one month from the date of receipt of certified copy of the order. It is further directed that in case any amount is found payable to the petitioner, the same be released to it within next one month - Appeal disposed of.
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