2017 (2) TMI 43

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....04.2015 to 30.06.2015. The petitioner had filed a return initially claiming a refund of only Rs. 4 lacs. Claiming that this was due to calculation errors on its part, the petitioner on 03.11.2015 filed a revised return. The petitioner contends that it committed an error even in the revised return by considering the output liability to be taxable at 12.5% instead of at 4%. The petitioner, therefore, on 06.11.2015 filed an application pointing out this mistake and seeking a correction in respect thereof. The application was initially forwarded to the Excise and Taxation Officer-cum-Assessing Authority-respondent No.2, who in turn forwarded it to the Deputy Excise & Taxation Commissioner, Panipat. It was further forwarded to the Excise & Taxa....

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....No.2 would have been entitled to be considered for a provisional refund of Rs. 85,56,547/-. However, the amount of provisional refund was limited to Rs. 39 lacs, apparently only on the basis of the claim allegedly made in VAT-A4. The impugned order states:- "(-) Rolled over in the interest of revenue &   not to exceed claim made in VAT A-4 & Returns 4656547-00 Excess 3900000-00 Rs. 39,000,00 to be refunded provisionally."   5. Even assuming the grant of provisional refund is not mandatory, an assessee is entitled to have his application for provisional refund under section 20(3) of the Haryana Value Added Tax Act, 2003 decided on a consideration of relevant facts and on a reasonable and fair basis. Section 20(2) does not ....