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2022 (12) TMI 900 - HC - VAT and Sales TaxRefund claim - export of goods - excess carried forward in the annual return - period of limitation for filing appeal against the order of the Assessing Authority also stood expired - HELD THAT:- As per scheme of the provisions of the '2003 Act' as also the Haryana Value Added Tax Rules, 2003 governing refund it would be open for the Assessing Authority at the stage of assessment to ascertain if a dealer has paid any amount in excess of tax, interest on penalty assessed or imposed on him, allow refund of the excess amount or allow the same to be carried forward for adjustment with future tax liability - Aforesaid is the mandate of Section 20(4) of the '2003 Act'. Under Rule 41(4) of the Haryana Value Added Tax Rules, 2003 it is again at the stage of framing the assessment, if the Assessing Authority finds that the sum of tax paid and input tax exceeds the sum of output tax and purchase tax, it shall determine the excess amount and from the excess amount it shall then deduct any amount due from the dealer whether under the '2003 Act' itself or the Central Act and then allow from the balance amount refund of the amount. In the facts of the present case the positive stand taken on behalf of the department is that the dealer had claimed excess carried forward in the annual return filed in Form VAT R-2. The Assessing Authority allowed the same in terms of assessment order dated 30.03.2018 (Annexure P-1). It is not even the case projected on behalf of the petitioner that a refund had been claimed at the stage of filing of the annual return. To the contrary, the pleaded case of the petitioner itself is that after passing of the assessment order dated 30.03.2018 (Annexure P-1), the application seeking refund had been made on 14.06.2018 (Annexure P-2) i.e. subsequent in point of time. In this regard it is observed that under Rule 42 of the Haryana Value Added Tax Rules, 2003 the case for refund is to be forwarded to a Committee within a stipulated time frame only in a situation when a refund has been allowed in the assessment order. In the facts of the present case no refund was allowed as the petitioner had not claimed the same in the annual return filed in Form VAT R-2. Rather the petitioner had claimed excess carried forward in his annual return and the same was allowed. There was no occasion for Rule 42 to come into operation in such facts and circumstances. There are no patent infirmity or illegality in the impugned order dated 27.10.2020 - Petition is dismissed.
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