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2022 (2) TMI 726 - HC - VAT and Sales TaxRefund of tax collected from the petitioner and deposited by the seller along with appropriate interest on such refund amount - principal argument of Mr. Sheth is that the respondents have wrongly declined to refund the amount of excess tax collected and deposited with them despite the fact that the High Court of Bombay in the case of the writ applicant itself in ASAHI INDIA GLASS LTD. VERSUS STATE OF MAHARASHTRA & OTHERS [2020 (12) TMI 694 - BOMBAY HIGH COURT] has directed the respondents to issue necessary “C” Forms to the writ applicant. HELD THAT:- When the “C” Forms issued by the Maharashtra Sales Tax Department came to be produced before the respondents herein for the purpose of seeking refund of tax amount of ₹ 1,87,69,739/- under the C.S.T. Act, two fold objections were raised by the respondent: first, the writ applicant is not registered within the State of Gujarat and secondly, the order passed by the Bombay High Court is an interim order - both the objections raised on behalf of the respondents are not tenable in law. The respondents are directed to forthwith refund the tax amount of ₹ 1,87,69,739/- under the C.S.T. Act collected from the writ applicant. Let this entire exercise be undertaken and completed within a period of four weeks from the date of receipt of the writ of this order - Application allowed.
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