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2017 (2) TMI 43 - HC - VAT and Sales TaxRectification of mistake - whether the provisional refund can be rejected merely on the ground that the return and the revised return contain the error? - Held that: - Although the impugned order computes the refund at ₹ 85,56,547/-, we have refrained from passing a mandatory order directing the respondents to refund the balance amount also at the provisional stage in the event of there being any other circumstances which prevents the petitioner from being paid the entire amount towards provisional refund. It is clarified that the mere fact that the return and the revised return contain the alleged error would not be a ground for rejecting the same - limiting the amount of refund under sub section (3) of Section 20 of the Haryana Value Added Tax Act, 2003, allegedly “in interest of revenue” would be arbitrary and not reasonable. There are no reasons for this ground “in interest of revenue” - the respondent shall pass a fresh order for provisional refund - petition allowed by way of remand.
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