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2024 (2) TMI 297 - HC - VAT and Sales TaxRejection of Refund of unutilised Input Tax Credit (ITC) - HELD THAT:- The petitioner has made the refund claims in time and cannot be faulted for the delayed processing of such claims by the respondent. If such claims were not processed on account of Circular No.22, which was superseded by Circular No.12, at a minimum, the limitation period should be reckoned from the date of such Circular. For such reason, the impugned order is unsustainable. Notwithstanding the above conclusion, the refund claim has to be examined and determined based on documents pertaining to the availing of ITC as well as the export of products on zero rated basis. This factual determination cannot be undertaken by this Court. For such purpose, it becomes necessary to remand this matter. Petition disposed off by way of remand.
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