https://www.taxtmi.com/highlights?id=57909 Refund of ITC - Export Sales - case of Revenue is that the petitioner should have applied for refund under Section 18(3) of the TNVAT Act, within 180 days by filing Form W under Rule 11(2), since the ITC represents ITC towards exports - The High Court cannot conduct the roving enquiry with reference to the disputed facts and circumstances, which is to be done based on the documents and evidences. - HC en-us Tue, 11 May 2021 11:09:16 +0530 Tue, 11 May 2021 11:09:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=57909 Refund of ITC - Export Sales - case of Revenue is that the petitioner should have applied for refund under Section 18(3) of the TNVAT Act, within 180 days by filing Form W under Rule 11(2), since the ITC represents ITC towards exports - The High Court cannot conduct the roving enquiry with reference to the disputed facts and circumstances, which is to be done based on the documents and evidences. - HC Highlights VAT and Sales Tax Tue, 11 May 2021 11:09:16 +0530 https://www.taxtmi.com/highlights?id=57909