Zero-rated export refund claims cannot fail merely for delayed Form-W filing when substantive export conditions are met.

Refund of input tax credit on zero-rated export sales could not be denied merely because Form-W was filed after the statutory period under Section 18(3) of the Tamil Nadu Value Added Tax Act, 2006. The court treated the Revenue's reliance on Section 19(11) as arising in a different context and held that technical delay in filing Form-W did not defeat the substantive refund claim where exports had been effected and monthly returns were filed. The other requirements in Form-W still had to be met. The refund claims were directed to be reconsidered on merits, ignoring only the time-limit objection.

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Issues: Whether the petitioners were entitled to refund of input tax credit on zero-rated sales notwithstanding belated filing of Form-W beyond the statutory period prescribed under Section 18(3) of the Tamil Nadu Value Added Tax Act, 2006.

Analysis: The claim arose from export sales where the monthly returns in Form-I had been filed, and the only objection was delay in filing Form-W. The Court distinguished the provision relied on by the Revenue under Section 19(11), which was treated as a mandatory condition governing a different context, and held that the delay under Section 18(3) in the case of zero-rated sales could not be equated with that provision. Since the petitioners had effected exports and had approached the Court within a reasonable time, technical delay in complying with Form-W was held not to defeat the substantive claim. The other conditions in Form-W were, however, required to be satisfied.

Conclusion: The petitioners were entitled to have their refund claims reconsidered on merits, ignoring only the time-limit objection under Section 18(3), and the Revenue was directed to decide the claims afresh.

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