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2021 (3) TMI 275 - HC - VAT and Sales TaxRefund of excess tax paid - refusal to issue C-Form declarations - purchase of HSD at concessional rate - stand taken by the respondent authorities while rejecting the representation of the Petitioner/ Company is that the excess tax can be refunded only to those from whom it was charged as per as per the Section 20 (1) and (7) of HVAT Act - period October 2017 to March 2018 - HELD THAT:- A similar controversy came up for consideration before this Court in the case of Carpo Power Limited (supra) as also before Gujarat High Court in J.K. CEMENT LTD. VERSUS STATE OF GUJARAT [2020 (3) TMI 140 - GUJARAT HIGH COURT], wherein a number of judgments of the Hon’ble Supreme Court have been discussed and it has been held that The respondents are directed to forthwith process the refund claims of the respective petitioners and grant refund of the tax amount collected from the petitioners and deposited by the seller in accordance with law within a period of twelve weeks of the receipt of a copy of this judgment. Thus, it can be safely concluded that the HSD has been purchased by the Petitioner/ Company from Indian Oil Corporation in the course of inter-State trade for use in mining activities and therefore, the question of passing of the tax burden to anyone would not arise and the respondent authorities are not justified in not processing the refund claims of the Petitioner / Company. The respondents are directed to process the refund claim of the petitioner and grant refund of the tax amount collected from the petitioner and deposited by the seller, in accordance with law within a period of four (04) weeks from the date of receipt of certified copy of this judgment - petition allowed.
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