2023 (6) TMI 1299 - KARNATAKA HIGH COURT

Refund of input tax credit - rejection on the ground of time limitation - HELD THAT:- Learned counsel for the respondents who has filed his statement of objections does not dispute the said submission made by petitioner’s counsel. However he contends that the order of rejection was passed by the Assistant Commissioner prior to the notification dated 15.07.2022 and therefore no fault can be found in the same.

Be that as it may be, the fact remains that this Court has already considered the question involved in this writ petition in M/S MANGALORE REFINERY AND PETROCHEMICALS LTD VERSUS UNION OF INDIA, COMMISSIONER OF CENTRAL TAX, THE ASSISTANT COMMISSIONER OF CENTRAL TAXES [2023 (1) TMI 1265 - KARNATAKA HIGH COURT] and therefore, even this writ petition is required to be disposed of in terms of the orders passed in the said petition by the Co-ordinate Bench of this Court.

The impugned order passed by the 3rd respondent is set aside and the petitioner’s application for refund is restored and the 4th respondent is directed to consider the same afresh in accordance with law - Petition allowed.