https://www.taxtmi.com/caselaws?id=251695 A 100% export oriented unit was found entitled to refund of excess input tax where the Department had already ed both eligibility and quantum, and withholding the refund only pending audit of the assessment year was held contrary to the Karnataka VAT refund provisions. The Court treated the audit pendency as no valid ground to deny refund on admitted facts, and the endorsement refusing refund was quashed. en-us Fri, 06 Dec 2013 00:00:00 +0530 Fri, 10 Oct 2014 11:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251695 A 100% export oriented unit was found entitled to refund of excess input tax where the Department had already ed both eligibility and quantum, and withholding the refund only pending audit of the assessment year was held contrary to the Karnataka VAT refund provisions. The Court treated the audit pendency as no valid ground to deny refund on admitted facts, and the endorsement refusing refund was quashed. Case-Laws VAT and Sales Tax Fri, 06 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251695