https://www.taxtmi.com/caselaws?id=263375 A refund claim filed manually could not be rejected merely because an administrative circular said manual refund claims would not be processed, where no rule or regulation prohibited that filing mode. Rule 11(2) of the Tamil Nadu Value Added Tax Rules, 2007 governed the refund procedure, and the circular could not override or curtail the statutory rule. The rejection based only on the circular was therefore unsustainable, and the order was set aside with a direction to consider the refund claim on merits and in accordance with law. en-us Thu, 04 Oct 2012 00:00:00 +0530 Tue, 01 Sep 2015 07:35:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263375 A refund claim filed manually could not be rejected merely because an administrative circular said manual refund claims would not be processed, where no rule or regulation prohibited that filing mode. Rule 11(2) of the Tamil Nadu Value Added Tax Rules, 2007 governed the refund procedure, and the circular could not override or curtail the statutory rule. The rejection based only on the circular was therefore unsustainable, and the order was set aside with a direction to consider the refund claim on merits and in accordance with law. Case-Laws VAT and Sales Tax Thu, 04 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263375