2020 (6) TMI 496

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....LEADER JUDGMENT The factual aspects 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 ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nstant W.P. (C.) with the following prayers : "(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 fact....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n the orders so passed, the consequential steps for disbursing the 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 mad....