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2019 (5) TMI 1280 - HC - VAT and Sales TaxRefund claim - finalization of provisional assessment - power to remand the matter to the VATO - refund is sought to be denied by creating fresh demands which for some periods is ‘nil’ and for others on completely untenable grounds for which orders have already been set aside by the OHA and ATVAT - HELD THAT:- The order passed by the OHA remanding the matter to the VATO is dated 21st February 2017. Although no time limit was set, it is clear that the fresh order to be passed within 1 year from the date of the order was not passed. As far as the order passed by the ATVAT is concerned, it is dated 30th July 2015 and within 1 year thereafter the fresh assessment order had to be passed. Again, the VATO failed to do so. Consequently, with the earlier demands already having been set aside by the OHA and the ATVAT and no fresh orders having been passed by the VATO pursuant to the remand during the time stipulated, there is no justification whatsoever in denying the refund due to the Petitioner. A direction is issued to the Respondents to refund to the Petitioner the sum of ₹ 1,58,99,041/- within a period of 8 weeks from today together with interest from the expiry of 1 month from the filing of respective returns in terms of Section 42 of the DVAT Act. If the above directions are not followed it will make the Respondents liable to pay further simple interest @ 6% per annum on the aforesaid sum for the period of delay - Petition disposed off.
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