2020 (2) TMI 1512

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rnment Pleader. COMMON ORDER Mr. Hariharan, learned Additional Government Pleader accepts notice for the respondent. Since the issue falls within a short compass and has also been decided in an earlier order of this Court, the matter is taken up for final disposal even at the stage of admission by consent expressed by both counsel. 2. The impugned orders reject a claim for refund for the month....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....riate orders, holding that delay in submission of a manual form would not be a proper ground for refusal of the application. 4. In the present case, there is no dispute on the position that the turnover has been derived from direct exports and are thus zero rated. The petitioner has filed monthly returns on time. The claim for refund is also in time. Barring the fact that it is in a manual form, ....