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2019 (8) TMI 1159 - HC - VAT and Sales TaxInterest on refund - Section 42(5) of TNVAT Act - visible and invisible loss qua the loose fiber/yarn in the course of manufacture - HELD THAT:- A perusal of Section 42(5) of TNVAT Act and Rule 11(2) of TNVAT Rules reveals that while 42(5) of TNVAT Act is the substantive law, Rule 11(2) of TNVAT Rules is the procedural aspect of the matter, as Rule 11(2) deals with verification of the relevant forms viz., Form W. Be that as it may, a perusal of the impugned order reveals that there is a clear reference to Rule 11 of TNVAT Rules. Therefore, in the considered view of this Court, it cannot be gainsaid that Rule 11 of TNVAT Rules has not been looked into. Alternate remedy - HELD THAT:- The writ petitioner should be able to demonstrate that writ petitioner falls under one or some of the specified exception to the rule of alternate remedy. Some of the exceptions are, authority passing order without jurisdiction i.e., order called in question itself turning on a jurisdictional fact, alternate remedy ineffectual or not efficacious and orders disregarding settled position of law - this is not an exhaustive list of exceptions, but is illustrative to the extent that is necessary to dispose of this case on hand. This Court is convinced that it cannot be gainsaid by writ petitioner that a revision will not lie to the first respondent. It also comes out clearly that first respondent has remanded the matter to the third respondent without expressing any opinion or view on the merits of the matter. Therefore, it is also not a case where the revisional authority has already expressed any opinion. The issue regarding refund is concluded and only with regard to interest on the refund is to be considered. Therefore examination of records and certain other supporting documents, with regard to interest liability if any is imperative for arriving at a conclusion one way or the other. It may not be possible to do such an exercise in a writ petition which is decided on affidavits and counter affidavits. In other words, quantification if any cannot be done in this writ petition. Petition dismissed.
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