2020 (5) TMI 194

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....Per Hon'ble Sri Justice M.S. Ramachandra Rao) Petitioner has filed this writ petition questioning the refund rejection order dated 20.11.2019 passed in Reference No.DC(ST)STUIII/ 3/2018-19 by the respondent No.1. 2. Petitioner is an entity incorporated under the Companies Act, 1956 later replaced by the Companies Act, 2013 and engaged in manufacturing and selling of Ready-Mix Concrete. 3. Petit....

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....4. The respondent No.1, who is the competent authority to process the refund claim, issued a Deficiency Memo in RFD-03 dated 05.01.2019 alleging that there were certain deficiencies in the claim made for the refund and advising the petitioner to rectify his refund application. 5. According to the petitioner, vide letter dated 09.02.2019, he clarified the deficiencies pointed out in the Deficiency....