2008 (8) TMI 839

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.... The claim of the petitioner, by means of this writ petition is with regard to interest on refund of sales tax. That the telephone rental is not exigible to tax and stands concluded by the decision of the Supreme Court in Bharat Sanchar Nigam Ltd. v. Union of India [2006] 3 VST 95; [2006] 145 STC 91 is not in dispute. The said judgment by the Supreme Court is of March 2, 2006. That payment of t....

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....e refund shall be allowed by adjustment of such excess towards the amount payable by the dealer for any other period or by cash payment or both: Provided that no claim for such refund shall be entertained unless it is made within three years from the date of service on the dealers of the notice of such excess. 43.. Interest.-Any amount refundable under the provisions of this part, if not ref....

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.... dealer or any other person is held to be in excess of the amount finally determined as being payable by him under the Act- (a) a notice of such excess in form XV shall be issued to the dealer or such other person immediately after such final determination; (b) an application from a dealer for refund of excess tax paid shall be made to the authority prescribed in sub-rule (1) in form XX and ....

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....enior Counsel submitted that, that situation did not arise as no notice as contemplated under rule 34(2)(a) in form XV was issued by the concerned authority to the petitioner. The position, however, is controverted by the Government counsel. He submitted that a perusal of annexure 7 would show that as a matter of fact the notice was issued to the petitioner under form XV on June 25, 2007 and in....