2018 (11) TMI 1135

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.... Respondent (s) : MR.PRANAV TRIVEDI, AGP (1) ORAL ORDER (PER : HONOURABLE MR.JUSTICE AKIL KURESHI) 1. Petitioner deals in mobile handsets. For the year 2013-14, the petitioner had claimed refund of the VAT on the premise that the petitioner had sold the goods interstate. Out of the total refund claim of Rs. 9.72 crores, the authorities had granted provisional refund of Rs. 3.33 crores (rounde....

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....ned judgment dated 08.05.2018, imposed a condition of predeposit of Rs. 55 lakhs. Since the petitioner was unable to do so, the said condition has been challenged in this petition. 3. Learned counsel for the petitioner contended that the provisional refund was granted after full verification of the record. The petitioner has produced voluminous evidence to establish actual movement of the goods. ....