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M/s. Dish TV India Limited, Versus Government of NCT Of Delhi, & Ors.

2017 (11) TMI 441 - DELHI HIGH COURT

Refund claim - despite the finality of the Court directions, the respondent/VAT Department is continuing to harass the petitioner with several queries and has, in fact, passed further orders rejecting the refund claims - Held that: - taking note of the interpretation of Section 10(5) and interpretation of Rule 6A, Court is of the opinion that direction to the respondent to refund the entire amount is not expedient in the circumstances - so far as the exercise of verification of refund claim for .....

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ted:- 1-11-2017 - MR. S. RAVINDRA BHAT & MR. SANJEEV SACHDEVA JJ. Advocates who appeared in this case: For the Petitioner(s): Mr. A.R. Madhav Rao, Mr. Rajat Mittal and Mr. Gaurav Singh, Advs. For the Respondent(s): Mr. S. Ganesh Sr. Adv. with Mr. Siddharth Dutta, Adv. CORAM:- S. RAVINDRA BHAT, J. (OPEN COURT) 1. This Court had heard the counsel for the parties. The petitioner s claim is that despite the directions of the Court, its refund claim on account of the default assessments, made for .....

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tment had taken the position that the entire refund amount would not be paid/adjusted in one go but rather in three instalments. Accordingly, it adjusted the liabilities and gave credit to the tune of one-third of the refund amount. It was this amount which was the subject matter of previous writ petition being W.P.(C) 6510/2014 which resulted in a direction to the respondents to discharge the obligation of refund of the amount. 4. In these circumstances, it is contended that despite the finalit .....

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e selling price of the set top boxes was 20% of the original purchase price and that Section 10(5) granted proportionate credit to the extent of duty on the selling price. 6. This position was contested by the petitioner who stated that the provision could not have applied retrospectively in respect of concluded matters where purchases and procurements have been made. 7. The petitioner also relied upon Rule 6A which according to it, renders inapplicable Section 10(5), where goods are sold at a l .....

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