2014 (9) TMI 721

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....the business of manufacture of designer wax candles as a 100% export oriented unit has assailed the endorsement dated 06.11.2013 issued by the 1^st respondent 2. Briefly stated, it is the case of the petitioner that during the course of business for the assessment period 2012-13, petitioner has effected exports to an extent of nearly 95% of the goods manufactured by it and that it was not liabl....

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....ued. Being aggrieve d by the endorsement, Writ Petition has been filed 3. I have heard the learned Counsel for petitioner and learned AGA for the respondents and perused the material on record. 4. In the instant case, petitioner being a 100% export oriented unit would not be liable for payment of tax under the Act insofar as goods exported by it. The tax is liable to be paid insofar as local....

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....ted. It is only after the audit of the said accounts that the excess tax paid could be refunded. The reason given for the refusal of refund of the excess tax paid by the assessee in my view, is not in consonance with the Rules. The quantum of tax to be refunded is also an admitted fact as well as the eligibility of the petitioner to receive refund. In that view of the matter, the impugned endor....