HC held that dealer's claim for VAT reimbursement on Raw...

HC held that dealer's claim for VAT reimbursement on Raw Petroleum Coke purchases was valid under CST Act Section 15(b). Both Raw and Calcined Petroleum Coke fall within "Coke in all its forms" classification as declared goods. When dealer purchased RPC locally paying VAT, then converted to CPC and sold interstate paying Central Sales Tax, reimbursement entitlement arose. Assessment authority's silence on reimbursement claim did not constitute rejection requiring appeal. Commissioner lacked power to review delegated authority's orders under settled delegation principles. Impugned order dated 19.09.2022 was unauthorized change of opinion following personnel change, constituting impermissible review without statutory authority. Order prejudicial to revenue requires actual revenue loss, not mere procedural error. HC quashed the impugned order and allowed petition, establishing dealer's valid reimbursement claim.

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