TMI Blog2020 (5) TMI 194X X X X Extracts X X X X X X X X Extracts X X X X ..... M. Govind Reddy, the Special Counsel for Commercial Taxes, does not deny that in the impugned order passed by the respondent No.1 there is no reference to the petitioner s letter dated 09.02.2019 given to the Deficiency Memo dated 05.01.2019 issued by the respondent No.1. The matter is remitted back to the respondent No.1 to consider the petitioner s refund application dated 06.10.2018 as well ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g and selling of Ready-Mix Concrete. 3. Petitioner had supplied the same to certain registered persons as well as persons, who are SEZ Units, in the financial year 2017-18. According to the petitioner, supplies were made to SEZ Units in July and August 2017 but due to lack of proper understanding as to the Authority before whom the Letter of Undertaking had to be submitted, the supplies were ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ified the deficiencies pointed out in the Deficiency Memo and also filed material in support of his contentions, which according to the petitioner was acknowledged by the office of the respondent No.1 on 14.02.2019. 6. Ultimately, the respondent No.1 rejected the refund claim of the petitioner by the impugned order dated 20.11.2019 without adverting to the reply dated 09.02.2019 or the material ..... X X X X Extracts X X X X X X X X Extracts X X X X
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