TMI Blog2015 (12) TMI 1385X X X X Extracts X X X X X X X X Extracts X X X X ..... o decide the application dated 16.6.2014 along with calculations, Annexures P-5 and P-6, in accordance with law by passing a speaking order and after affording an opportunity of hearing to the petitioner within a period of one month from the date of receipt of certified copy of the order. It is further directed that in case it is found that the petitioner is entitled to the amount of refund, the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Value Added Tax Act, 2005 (in short the Act ) having TIN No. 03591000720. The petitioner has filed all its statutory quarterly returns and also the annual return under the Act. Since the commencement of the Act, due to deduction of tax at source and input tax, credit tax available on the purchases made by the petitioner within the State of Punjab, the petitioner gets refund every year. The petit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de the assessment by allowing expenses towards labour and services at ₹ 14,43,92,531/- against ₹ 17,72,54,751/- and determined a sum of ₹ 42,85,570/- as excess ITC refundable to the petitioner. The said amount was paid to the petitioner on 15.5.2013 but without any interest. Feeling aggrieved, the petitioner filed an appeal against the disallowance of expenses towards labour and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Annexure P-4) for rectification of the refund order along with calculations, Annexures P- 5 and P-6, but no response has been received till date. Hence, the present writ petition. 3. Learned counsel for the petitioner submitted that for the relief claimed in the writ petition, the petitioner has submitted an application dated 16.6.2014 (Annexure P-4) along with calculations, Annexures P-5 and P ..... X X X X Extracts X X X X X X X X Extracts X X X X
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