https://www.taxtmi.com/caselaws?id=194560 Refund of input tax credit on zero-rated export sales could not be denied merely because Form-W was filed after the statutory period under Section 18(3) of the Tamil Nadu Value Added Tax Act, 2006. The court treated the Revenue's reliance on Section 19(11) as arising in a different context and held that technical delay in filing Form-W did not defeat the substantive refund claim where exports had been effected and monthly returns were filed. The other requirements in Form-W still had to be met. The refund claims were directed to be reconsidered on merits, ignoring only the time-limit objection. en-us Fri, 30 Oct 2015 00:00:00 +0530 Wed, 13 Sep 2017 20:58:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=194560 Refund of input tax credit on zero-rated export sales could not be denied merely because Form-W was filed after the statutory period under Section 18(3) of the Tamil Nadu Value Added Tax Act, 2006. The court treated the Revenue's reliance on Section 19(11) as arising in a different context and held that technical delay in filing Form-W did not defeat the substantive refund claim where exports had been effected and monthly returns were filed. The other requirements in Form-W still had to be met. The refund claims were directed to be reconsidered on merits, ignoring only the time-limit objection. Case-Laws VAT and Sales Tax Fri, 30 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=194560