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M/s J.K. Associates, Sangrur Versus Excise and Taxation Commissioner, Patiala and others

2015 (12) TMI 1385 - PUNJAB AND HARYANA HIGH COURT

Refund the excess Input Tax Credit (ITC) alogwith Interest for delayed refund - Held that:- Perusing the present petition and without expressing any opinion on the merits of the case, we dispose of the present petition by directing respondent No.3 to .....

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eceipt 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 same be released to it within next one month. - CWP No. 23184 of 2015 - Dated:- 31-10-2015 - MR. AJAY .....

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in the nature of mandamus directing the respondents to refund the excess ITC to the petitioner in view of order dated 26.6.2013 (Annexure P-2) passed by respondent No.2 along with all consequential benefits. 2. As per the averments made in the writ p .....

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he 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 wit .....

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Tax Rules, 2005, the refund is to be issued within a period of sixty days from the date of submission of application for refund. The petitioner had got only one refund for the first quarter amounting to ₹ 31,73,342/- on 13.2.2012 without any i .....

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r Section 29(2) of the Act and notice was issued for 25.1.2013. Respondent No.4 vide order dated 4.4.2013 (Annexure P-1) made the assessment by allowing expenses towards labour and services at ₹ 14,43,92,531/- against ₹ 17,72,54,751/- and .....

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ses towards labour and services of ₹ 3,28,62,220/- before respondent No.2 who vide order dated 26.6.2013 (Annexure P-2) allowed the appeal. Thereafter, the petitioner filed an application dated 21.10.2013 along with VAT-29 for refund. On 11.4.2 .....

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(Annexure P-3) released a sum of ₹ 10,06,020/- as against refund claim of ₹ 17,34,521/-. The petitioner moved an application dated 22.5.2014 to respondent No.3 along with the calculations of interest, Form VAT-29 etc., but to no effect. .....

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