https://www.taxtmi.com/caselaws?id=160973 The High Court directed the petitioner to submit a fresh application for refund of taxes paid on raw materials due to the retrospective operation of an exemption certificate. The court found the prescribed refund procedure by the Commissioner of Commercial Taxes to be invalid and burdensome. The Deputy Commissioner was ordered to review the application promptly and decide on refund or adjustment within three weeks. The court granted the petitioner's claim for refund without imposing costs, emphasizing a simplified and practical approach to the refund process. en-us Mon, 19 Feb 2001 00:00:00 +0530 Fri, 27 Dec 2013 17:12:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160973 The High Court directed the petitioner to submit a fresh application for refund of taxes paid on raw materials due to the retrospective operation of an exemption certificate. The court found the prescribed refund procedure by the Commissioner of Commercial Taxes to be invalid and burdensome. The Deputy Commissioner was ordered to review the application promptly and decide on refund or adjustment within three weeks. The court granted the petitioner's claim for refund without imposing costs, emphasizing a simplified and practical approach to the refund process. Case-Laws VAT and Sales Tax Mon, 19 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160973