2020 (6) TMI 496

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.... projected in this W.P.(C.) are as follows : That the petitioner is a registered dealer with TIN 32151225734C, engaged in the business of manufacturing and sale of Rubber products. By Ext.P1 Assessment order, the respondent completed the assessment for the year 2014-15 and found that an excess payment of Rs. 6,85,689.00 is made by the petitioner towards excess IPT. By Ext.P2 assessment order, the....

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.... "(i) issue a writ of mandamus or any other appropriate writ, order or direction, directing the respondent to refund the amount of R.s15,78,333/- paid in excess by the petitioner as per Exhibits P1 to P3, with interest @ 12% per annum forthwith. (ii) issue such other reliefs as this Hon'ble Court may deem fit and proper in the facts and circumstances of the case." 2. Heard Sri.K.K.Mohame....

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....he new refund amounts should also be duly completed by the respondents or the competent official concerned within 4 weeks thereafter. Further, it is to be noted that Sec.89(4) of the KVAT Act mandates as follows : "Sec.89(4) In case refund under sub-section (1) or sub-section (2) or adjustment under sub-section (3) is not made within ninety days of the date of completion of assessment or, as the....