TMI Blog2015 (10) TMI 1912X X X X Extracts X X X X X X X X Extracts X X X X ..... nd the Circular – matter remanded back - Decided in favour of assessee. - Writ Appeal No. 1331 of 2015 - - - Dated:- 13-10-2015 - V. Ramasubramanian And T. Mathivanan, JJ. For the Petitioner : Mr. Joseph Prabhakar For the Respondent : Mr. M Devendran , Standing Counsel JUDGMENT Judgment was delivered by V. Ramasubramanian, J This appeal arises out of the dismissal of a writ petition by the learned Judge directing the appellant to avail the alternative remedy of appeal as against an order rejecting their claim for refund. 2. Heard Mr.Joseph Prabhakar , learned counsel for the appellant and Mr.M.Devendran , learned Standing Counsel for the respondent. 3. The appellant filed a refund claim for a sum of ₹ 8 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th, 25th and 26th of February 2014 along with the documents indicated in the notice, which we have extracted above. 6. But unfortunately, the notice dated 18.2.2014 sent from Chennai was received by the appellant in their office at New Delhi, on 24.2.2014, the date on which, the appellant was supposed to appear and produce the documents. Therefore, the appellant could not comply with the demand. 7. Holding the appellant guilty of not complying with the deficiency memo, the proper officer passed an Order in Original dated 5.5.2014 rejecting the refund claim. Challenging the said order, the appellant filed a writ petition in W.P.No.22321 of 2014. The said writ petition was dismissed by the learned Judge by an order dated 31.10.2014 on t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation and the Board's circular. 11. Under Notification No.102/2007 dated 14.9.2007, the exemption can be given effect to, if the conditions stipulated in paragraph 2 are fulfilled. Paragraph 2(e)(iii) of the said Notification, on which, reliance is placed by the respondent in their counter affidavit in the writ petition, shows that the document evidencing payment of appropriate sales tax/VAT, as the case may be, by the importer on the sale of such imported goods, should be furnished. In Circular No.16/2008 dated 13.10.2008, the Board has stipulated a time limit for processing the refund claims. The Regulations stipulate that whenever applications are found to be incomplete or defective, the same should be notified within 10 working ..... X X X X Extracts X X X X X X X X Extracts X X X X
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