TMI Blog2019 (7) TMI 1830X X X X Extracts X X X X X X X X Extracts X X X X ..... ore the Assessing Authority and as such, the requirement to file Form-W is only to be for the convenience of the authority to receive the particulars of the claim by way of a consolidated statement. The decision in the case of SARA LEATHERS VERSUS COMMERCIAL TAX OFFICER, TAMBARAM I ASSESSMENT CIRCLE, CHENNAI [ 2009 (10) TMI 848 - MADRAS HIGH COURT] where the Court considered the disallowance of the claim of the petitioner for refund of tax paid by it at 12.5 % as against 4.5% chargeable notwithstanding there was a dispute raised in the assessment thereof. The Court held that such dispute would not stand in the way of the refund sought. The petitioner is permitted to seek refund/adjustment of the amount of credit which shall be consid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... W beyond the statutory period of 180 days. The respondent thus had rejected the refund sought, strictly applying the provisions of Section 18(3) of the Act. According to him, the period of 180 days stated therein is mandatory and since admittedly the aforesaid time frame has not been complied with in seeking refund, the Credit would lapse to the Government. 5. The impugned proceedings dated 30.04.2014 have thus come to be passed rejecting the claim of refund in respect of zero rated transactions from the month of April to September 2013 as against which, the petitioner has come before this Court. 6. In this connection, the petitioner relies on the order of a learned single Judge of this Court in the case of Sara Leathers Vs. the Comme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g, assembling, packaging or for use as packing material or packing accessories] if such registered dealer has been authorised to establish such units by the authority specified by the Central Government in this behalf; and (iii) Sale of goods to International Organisations listed out in the Fifth Schedule. (2) The dealer, who makes zero rate sale, shall be entitled to refund of input tax paid * Omitted[or Payable] by him on purchase of those goods, which are exported as such or consumed or used in the manufacture of other goods that are exported as specified in sub-section (1), subject to such restrictions and conditions as may be prescribed. (3) Where the dealer has not adjusted the input tax credit or has not made a claim for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hargeable notwithstanding there was a dispute raised in the assessment thereof. The Court held that such dispute would not stand in the way of the refund sought. In my considered view, the petitioner before me stands in better position, as the classification of the transactions as zero-rated sales in the present case are not in dispute at all. 13. In the light of the aforesaid discussion, the impugned orders are quashed. The petitioner is permitted to seek refund/adjustment of the amount of credit which shall be considered by the Assessing Authority after hearing it within a period of two weeks from date of receipt of such request in line with the observation as above. 14. These writ petitions are allowed in the above terms. No costs. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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