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2016 (5) TMI 3 - HC - VAT and Sales TaxRefund of un-utilized input tax credit - Review and Revision u/s 75 of the GVAT Act - writ petition - remedy of appeal under section 73 of the GVAT Act - earlier the court had vacated the order to withheld the refund u/s 39 - revenue contended that direction to disburse the refund adversely affects the State Government - Held that:- apart from the fact that this is a submission on the merits of the main petition, it is a matter of record that in the order dated 3.7.2015 made under section 39(1) of the GVAT Act, no such satisfaction has been recorded, inasmuch as, there is not even a whisper therein to the effect that grant of refund would adversely affect the revenue nor is there any reference to any fraudulent or false transaction, and now by way of this application the grounds stated in the said order are sought to be supplemented by bringing in new grounds. Invokation of powers of review - Held that:- on behalf of the applicant no new or important matter or evidence which after the exercise of due diligence could not be produced on record has been produced, nor has any error apparent on the face of the record been shown. For the reasons recorded hereinabove, no other sufficient reason for exercise of review jurisdiction can be stated to have been made out. In the absence of any of ingredients for invoking powers of review as contemplated under rule 1 of Order XLVII of the Code of Civil Procedure being satisfied, the applicant is not entitled to any of the reliefs prayed for in the application. - Decided against the revenue - Refund to be allowed
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