2021 (1) TMI 1156

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....nder: Petitioner is a private limited company and is engaged in manufacturing different types of UPVC pipe and fittings, HDE coil pipes, etc. for which the petitioner had established a manufacturing unit at Bodhjung Nagar, R.K. Road, Agartala in the year 2013. The State of Tripura had framed the said scheme which envisaged grant of certain incentives in the form of subsidy to the specified industries set up on or after 01.04.2012. Such rebate would be equal to the net amount of Tripura Value Added Tax and Central Sales Tax and other taxes paid by the industry to the State Government on sale of finished goods subject to certain conditions. The petitioner was one of the eligible units and in the past had also claimed and was granted subsidy ....

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....he present case, the only reason for not applying for the refund of the taxes was that the VAT department had not issued necessary certificate of payment of VAT. Without filing such copies along with refund application the petitioner could not have asked for refund. According to the petitioner thus it was on account of delay and default on part of one department of the Government that he was prevented from filing refund applications in time. 5. The respondents have filed reply taking a stand that under the scheme there is no provision for extension of time for making refund application and in any case, the petitioner had not made out any grounds for extension of time or condonation of delay while making the application for refund. 6. It i....