TMI Blog2011 (11) TMI 779X X X X Extracts X X X X X X X X Extracts X X X X ..... o quash the proceedings dated March 30, 2009, rejecting the refund of input-tax credit on the purchase of the goods used for the manufacture of the goods which are exported to the foreign countries. The respondent rejected the claim on the ground that form W was filed belatedly and was in violation of section 19(18) of the Tamil Nadu Value Added Tax Act, 2006 read with rule 10(10)(b) of the Tamil Nadu Value Added Tax Rules, 2007. The petitioner states that during 2006-07 and 2007-08, it purchased raw materials locally form registered dealers and used the same for manufacture of cotton knitted fabrics. These were exported to foreign countries. Under section 18 of the Tamil Nadu Value Added Tax Act, 2006, such export sales are treated as z ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... per the provisions of the Act, particularly section 18(1), (2) and (3) read with rule 11(2), input-tax credit could be claimed by the exporter either on adjustment of the output tax payable from local or inter-State sale and in the event of there being no local or inter-State sale for an exporter, the assessee could file a refund claim before the officer, which should be disposed of by the assessing officer within ninety days. The petitioner states that the assessee could claim adjustment/refund even without going in for filing of form W, but in the monthly returns in form I. Thus the claim of the respondent that the petitioner had not filed the refund claim within 180 days form the date of accrual of the credit is contrary to the provisio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessment order, a refund order would be issued. In respect of the zero rate sales, the refund of excess input-tax credit is not dependent on the assessment being made by the end of the year, nor has it provided for carrying forward of excess input-tax credit. Considering the fact that the petitioner has claimed 100 per cent export turnover, the claim of the petitioner now made is beyond the statutory time of 180 days from the date of credit of input-tax credit. In the absence of any particulars, it would not be justifiable for the assessee to claim refund. In any event, considering the time-limit fixed under the Act, the petitioner's prayer could not be granted. It is seen that the first respondent herein passed an order on Ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he officer has to serve a notice in form P, which is the notice of assessment and refund order, upon the dealer. As far as the present case is concerned, the Revenue does not deny, as a matter of fact that the petitioner is an 100 per cent export unit; hence, entitled to claim refund of input-tax credit. The only claim of the Revenue herein is that, in so making the claim, the petitioner filed form W as per rule 11(2), which is a specific provision on a refund claim. A perusal of rule 11 shows that the officer has to issue the refund of amount as specified in form P, within ninety days from the date of service of the said form, failing which, the officer has to pay the interest at the prescribed rate. As per sub-rule (2) to rule 11, the ref ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 19 of the Tamil Nadu Value Added Tax Act, the fact remains that the assessee had been prompt enough to make its claim for refund in its monthly returns as regards the input-tax credit, a fact which cannot be overlooked by the officer, to say that by reason of form W filed belatedly, the assessee is not entitled to have the refund passed. On the specific query thus made to the Revenue as to whether the monthly returns have not been taken up for consideration, it is informed that as of today, the Revenue is yet to take up the monthly returns for assessment. Section 22 prescribes the procedure laid down under the Act for the purpose of passing an order on the returns filed. Sub-section (1) of section 22 states that the assessment in res ..... X X X X Extracts X X X X X X X X Extracts X X X X
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