https://www.taxtmi.com/caselaws?id=194555 Input-tax credit refund for zero-rated sales under the Tamil Nadu VAT framework could not be denied solely because Form W was filed after the 180-day period where the dealer had already disclosed and claimed the credit in monthly returns filed on time. The Madras HC noted that sections 18 and 19 of the Act, read with rule 10(10)(a) and (b), recognise ITC and refund entitlement, and that the assessee's monthly Form I returns had not been rejected. Because the claim remained pending for assessment under section 22, the beneficial nature of the provisions required the authorities to consider the refund on the basis of the timely returns. Delayed filing of the prescribed refund form, by itself, was insufficient to defeat the claim. en-us Thu, 24 Nov 2011 00:00:00 +0530 Thu, 28 Sep 2017 09:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=194555 Input-tax credit refund for zero-rated sales under the Tamil Nadu VAT framework could not be denied solely because Form W was filed after the 180-day period where the dealer had already disclosed and claimed the credit in monthly returns filed on time. The Madras HC noted that sections 18 and 19 of the Act, read with rule 10(10)(a) and (b), recognise ITC and refund entitlement, and that the assessee's monthly Form I returns had not been rejected. Because the claim remained pending for assessment under section 22, the beneficial nature of the provisions required the authorities to consider the refund on the basis of the timely returns. Delayed filing of the prescribed refund form, by itself, was insufficient to defeat the claim. Case-Laws VAT and Sales Tax Thu, 24 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=194555