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2017 (12) TMI 1482 - HC - VAT and Sales TaxRefund of input tax credit - export sales - Form W - whether the respondent was justified in simply returning the Form-W, for the reasons assigned in the impugned notice? - Held that: - Similar issue decided in the case of R.K. Knits Versus Assistant Commissioner (CT) Adyar II Assessment Circle, Chennai and others [2011 (11) TMI 779 - MADRAS HIGH COURT], where it was held that Admittedly, the dealer had been making a claim in terms of rule 10 (10) in his monthly returns and there was no denial of the fact that the claim had been made within the time specified under the Act. In the face of the admitted fact as to the filing of Form I remaining undisputed, there was no justification in the contention of the Assistant Commissioner that Form W filed beyond 180 days resulted in the rejection of the refund claim. Writ Petitions are disposed of, by directing the petitioners to re-present the Form-W along with the copy of the decision rendered in R.K.Knits, and on receipt of the application/Form-W, the respondent shall afford an opportunity of hearing to the petitioners/Authorized Representative of the petitioners and pass orders on merits and in accordance with law on the Form -W filed by the petitioners.
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