https://www.taxtmi.com/caselaws?id=306051 Refund claims arising from retrospective exemption orders were not adjudicated on merits in the writ petitions; instead, the High Court directed the Commercial Taxes Department to consider the individual representations, obtain reports from the concerned Deputy Commissioners, and pass reasoned orders within the stipulated time. The petitions were thus allowed only to the extent of securing administrative consideration of the refund requests, with no immediate determination of entitlement to refund on the available record. en-us Fri, 22 Dec 2017 00:00:00 +0530 Sat, 07 Jan 2023 08:47:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=306051 Refund claims arising from retrospective exemption orders were not adjudicated on merits in the writ petitions; instead, the High Court directed the Commercial Taxes Department to consider the individual representations, obtain reports from the concerned Deputy Commissioners, and pass reasoned orders within the stipulated time. The petitions were thus allowed only to the extent of securing administrative consideration of the refund requests, with no immediate determination of entitlement to refund on the available record. Case-Laws VAT and Sales Tax Fri, 22 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=306051