https://www.taxtmi.com/caselaws?id=353213 Form-W refund claims for input tax credit under the Tamil Nadu Value Added Tax Act, 2006 could not be rejected merely for delay where the claims related to zero-rated export turnover and had otherwise been reflected in the statutory returns. Section 18(3) and Rule 11 were applied on the basis that input tax credit provisions are beneficial in nature, and the refund request had to be examined in accordance with law rather than returned on limitation alone. The petitioners were to re-present Form-W, and the respondent was to give a hearing and decide the refund claims on merits. en-us Thu, 09 Nov 2017 00:00:00 +0530 Sat, 30 Dec 2017 08:43:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353213 Form-W refund claims for input tax credit under the Tamil Nadu Value Added Tax Act, 2006 could not be rejected merely for delay where the claims related to zero-rated export turnover and had otherwise been reflected in the statutory returns. Section 18(3) and Rule 11 were applied on the basis that input tax credit provisions are beneficial in nature, and the refund request had to be examined in accordance with law rather than returned on limitation alone. The petitioners were to re-present Form-W, and the respondent was to give a hearing and decide the refund claims on merits. Case-Laws VAT and Sales Tax Thu, 09 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353213