TMI Blog2017 (12) TMI 1851X X X X Extracts X X X X X X X X Extracts X X X X ..... ai, M/s. Indian Oil Corporation Limited, M/s. Bharat Petroleum Corporation Ltd. X X X X Extracts X X X X X X X X Extracts X X X X ..... . 3. The refund claim is based upon the exemption orders passed by the Government, in G.O.Ms.No.103 of Commercial Taxes and Registration (B2) Department, dated 01.08.2012 and G.O.Ms. No.6 of CT and RE Department, dated 06.02.2013, which granted exemption with retrospective effect. When the petitioners brought the matter to the attention of the respondent/IOCL, the respondent/IOCL has written lett ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spondent should definitely consider the petitioners' request and pass appropriate orders, for which purpose, the first respondent shall call for appropriate report from the respondent/Deputy Commissioner (CT), Large Tax Payers Units -I and IV respectively. 5. In the light of the above, these Writ Petitions are disposed of, by directing the first respondent to consider the petitioners' ind ..... X X X X Extracts X X X X X X X X Extracts X X X X
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