TaxTMI 
TaxTMI 
2017 (11) TMI 330
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.... by the petitioner, which has been allowed and accordingly, the writ petition has been amended, by which the petitioner has sought the following reliefs : "(i) that a suitable writ, order or direction in the nature of writ of mandamus be issued directing the respondent no. 2 to refund Rs. 10,92,26,607/- for the assessment year 2009-2010 ; (ii) that a suitable writ, order or direction be issued modifying/quashing the order dated 8.4.2013 in so far as it refuses the refund of Rs. 10,92,26,607/- for the assessment year 2009-2010; (iii) that any other suitable writ, order or direction as this Hon'ble Court may deem fit and proper be also awarded to the petitioner; (iv) that costs be awarded to the petitio....
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....ent of Section 40(6) of the U.P. VAT Act the petitioner applied for grant of Certificate of Entitlement and the same was granted by Certificate of Entitlement No. 318 dated 10.12.2012. Learned counsel for the petitioner has submitted that the Commissioner of Commercial Tax by his order dated 10th February, 2016 has amended the Certificate of Entitlement by which the petitioner became entitled for enhanced refund of Rs. 37,56,96,709/- in place of Rs. 20,68,26,078/- as mentioned in column no. 6 of the Certificate of Entitlement. Learned counsel for the petitioner has further submitted that after passing of the order dated 10th February, 2016 by the Commissioner of Commercial Tax, Lucknow, the petitioner became entitled to enhanced refund of R....
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....issued under this Act or under the Central Sales Tax Act, 1956, (b) the unit shall have a valid Certificate of Entitlement issued by the Commissioner, (c) the amount of refund shall not be more than an amount equal to net tax paid for relevant tax period, (d) the net tax payable has been deposited along with return of tax period in prescribed manner, (e) the refund shall be subject to the provisions of section 40 except that the amount shall not be adjusted against the admitted tax liability, (f) the facility of refund shall cease on the day when the amount or the period mentioned in the Certificate of Entitlement, whichever is earlier, (g) the tax payable on the turnover of sales of goo....
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....l hold valid Certificate of Entitlement issued by the Commissioner as provided under sub-section (3); (b) the amount of refund shall not be more than an amount equal to input tax credit earned during relevant tax period, (c) the refund shall be subject to the provisions of section 40 except that the amount shall not be adjusted against the admitted tax liability, (d) the facility of refund shall cease on the day when the amount or the period mentioned in the Certificate of Entitlement, whichever is earlier, (e) the facility of exemption from tax by way of refund shall be available only in respect of raw material, processing material, consumable stores, fuel other than petrol and diesel, lubricant, require....
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....or refund. The amount of interest shall be refunded in such manner as may be prescribed." Learned counsel for the petitioner has submitted that in view of the provisions of Section 42(4A) of the Act the petitioner is entitled for exemption by way of refund of Earned Input Tax Credit on the basis of documents allegedly submitted by the petitioner along with its return. From the perusal of the pleadings of the instant writ petition, we noticed that though the Commissioner of Commercial Tax has passed an order dated 10.2.2016, by which order the Commissioner has amended his earlier order dated 10.12.2012, by which the Certificate of Entitlement has been issued in favour of the petitioner company showing the refund of Rs. 20,68,26,078-00 ....