TMI Blog2019 (1) TMI 813X X X X Extracts X X X X X X X X Extracts X X X X ..... ge is not expressing any view as to whether the petitioner is entitled for refund of the excess input tax credit or not, since it is for the first respondent to consider such claim and pass orders on merits and in accordance with law - as the said applications filed as early as on 10.04.2018 were not considered by the first respondent so far, all these writ petitions are disposed of only with a di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 81,662/-, ₹ 20,93,321/-, ₹ 15,16,853/- and ₹ 2,94,366/- available in connection with the Form W filed by the petitioner along with interest for the assessment years 2013-2014, 2014-2015, 2015-2016, 2016-2017 2017-2018. 3. Heard both sides. 4. The petitioner claims refund of the excess input tax credit in respect of each assessment years. It is seen that by making such cla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rdance with law within a period of eight weeks from the date of receipt of a copy of this order. Needless to say that the direction issued in these writ petitions shall not be construed as though this Court has issued a positive directions for refund of the excess input tax credit, as it is for the first respondent to take the decision on merits and in accordance with law. The petitioner shall als ..... X X X X Extracts X X X X X X X X Extracts X X X X
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