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2020 (2) TMI 1512 - HC - VAT and Sales TaxRejection of refund claim - rejection on the ground that the claim has not been made online and Form W has been filed manually - HELD THAT:- In the present case, there is no dispute on the position that the turnover has been derived from direct exports and are thus zero rated. The petitioner has filed monthly returns on time. The claim for refund is also in time. Barring the fact that it is in a manual form, there is no other infirmity that arises. Till date there has been no disturbance of the deemed assessments for the months in question. The impugned orders are set aside and the claims directed to be processed and refund issued as expeditiously as possible - Petition allowed.
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