TMI Blog2015 (12) TMI 1248X X X X Extracts X X X X X X X X Extracts X X X X ..... n on the letters dated 1.9.2014, 6.1.2015 and 28.4.2015, in accordance with law by passing a speaking order and after affording an opportunity of hearing to the petitioners within a period of two months from the date of receipt of certified copy of the order. It is further directed that in case it is found that the petitioners are entitled to the amount of refund, the same be released to them with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tallments i.e. on 16.2.2009 (Rs. 4,56,872/-), 3.8.2009 (Rs. 1,81,277/-) and 26.3.2014 (Rs. 12,26,220/-) to them and the balance VAT amount of ₹ 22,659/-. 2. Petitioner No.1 is engaged in the business of manufacturing of the C.R. Strips and Iron Stamping and is registered with the Excise Taxation Department, Punjab since 1999, having TIN No. 03711037902. The petitioners submitted Form VA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by respondent No.2 and respondent No.4 vide order dated 21.6.2013 (Annexure P-2) remanded the matter to respondent No.2 for passing the self speaking and final order on merits after considering all the facts within two months. In pursuance thereto, respondent No.2 vide order dated 13.1.2014 (Annexure P-3) ordered for refund of ₹ 12,26,220/-. Thereafter, the petitioners sent various letters ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 15 and 28.4.2015 (Annexure P-4 Colly), in accordance with law by passing a speaking order and after affording an opportunity of hearing to the petitioners within a period of two months from the date of receipt of certified copy of the order. It is further directed that in case it is found that the petitioners are entitled to the amount of refund, the same be released to them within next one month ..... X X X X Extracts X X X X X X X X Extracts X X X X
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