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2017 (2) TMI 43 - PUNJAB AND HARYANA HIGH COURT

2017 (2) TMI 43 - PUNJAB AND HARYANA HIGH COURT - TMI - Rectification of mistake - whether the provisional refund can be rejected merely on the ground that the return and the revised return contain the error? - Held that: - Although the impugned order computes the refund at ₹ 85,56,547/-, we have refrained from passing a mandatory order directing the respondents to refund the balance amount also at the provisional stage in the event of there being any other circumstances which prevents the .....

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order for provisional refund - petition allowed by way of remand. - CWP No. 22428 of 2016 (O&M) - Dated:- 23-1-2017 - MR. S.J. VAZIFDAR AND MR. ANUPINDER SINGH GREWAL, JJ. For The Petitioner : Mr. Avneesh Jhingan, Advocate For The Respondent : Ms. Mamta Singla Talwar, Deputy Advocate General, Haryana S.J.VAZIFDAR, C.J. (Oral) The petitioner has challenged the order of the Excise & Taxation Officer-cum-Assessing Authority, Panipat dated 16.08.2016 allowing the provisional refund of only S .....

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, on 06.11.2015 filed an application pointing out this mistake and seeking a correction in respect thereof. The application was initially forwarded to the Excise and Taxation Officer-cum-Assessing Authority-respondent No.2, who in turn forwarded it to the Deputy Excise & Taxation Commissioner, Panipat. It was further forwarded to the Excise & Taxation Commissioner-respondent No.3. The Deputy Excise & Taxation Commissioner, Panipat by a communication dated 20.11.2015 addressed to the .....

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und by making an application containing the prescribed particulars accompanied with the prescribed documents in the prescribed manner to the assessing authority who shall, after examination of the application, allow provisionally refund to the dealer. This application was disposed of by the impugned order dated 16.08.2016 passed by the Excise & Taxation Officerrespondent No.2. The order accepts the petitioner s output liability to be ₹ 18,37,270/- under the Haryana Value Added Tax Act .....

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547/-. However, the amount of provisional refund was limited to ₹ 39 lacs, apparently only on the basis of the claim allegedly made in VAT-A4. The impugned order states:- (-) Rolled over in the interest of revenue & not to exceed claim made in VAT A-4 & Returns 4656547-00 Excess 3900000-00 ₹ 39,000,00 to be refunded provisionally. 5. Even assuming the grant of provisional refund is not mandatory, an assessee is entitled to have his application for provisional refund under sec .....

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