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2022 (9) TMI 794 - HC - VAT and Sales TaxRefund the amount of Input Tax Credit (ITC) along with interest - export sales that have been treated as zero rated sales - period from January, 2007 to August, 2007 - HELD THAT:- Form-W has been filed, admittedly, belatedly and beyond the period as provided for under the Rules, being 180 days from the date of exports as per Section 18 of the TNVAT Act, 2006. The application was filed on 12.08.2008 with an insubstantial delay, that in my view, is not fatal to the claim of refund. For this purpose, one need only refer to the oft-quoted decision of this Court in this very assessee, in R.K. KNITS VERSUS ASSISTANT COMMISSIONER (CT) ADYAR II ASSESSMENT CIRCLE, CHENNAI AND OTHERS [2011 (11) TMI 779 - MADRAS HIGH COURT] that has been consistently followed in several other cases. In the interests of consistency, there is a direction to the respondent to decide the representation filed by the petitioner within a period of twelve (12) weeks from today, bearing in mind the decisions of this Court in the cases of R.K.Knits as well as the decisions in Writ Appeals, if available, by then. Petition disposed off.
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