High Court Declines Detailed Inquiry into ITC Refund Dispute; Focuses on Documents and Evidence Under TNVAT Act Section 18(3.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Refund of ITC - Export Sales - case of Revenue is that the petitioner should have applied for refund under Section 18(3) of the TNVAT Act, within 180 days by filing Form W under Rule 11(2), since the ITC represents ITC towards exports - The High Court cannot conduct the roving enquiry with reference to the disputed facts and circumstances, which is to be done based on the documents and evidences. - HC....