2022 (4) TMI 51

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....t of reversal of Input Tax Credit carried forward by filing Form TRAN-1. 2. In response to the show cause notice issued in respect of the refund claimed by the petitioner during the erstwhile TNVAT Act regime, the petitioner gave a replycum- request on 23.05.2016, wherein he has stated the following. "We would like to bring to your kind notice that, we are the manufacturer and exporters of Granite Slabs and situated at Hosur North Circle. We are doing most of the sales as export sales only and less sales in domestic, due to that, we are unable to utilize our Input Tax Credit. Please find enclosed herewith the necessary documents for claiming of Refund for the same for your kind perusal. 1) Form W ....

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....turns. 5. Having submitted all these documents, when application / request was made for refund , the respondent ought to have decided the same under the TNVAT regime itself. However, in the meanwhile from 01.07.2017, the GST regime has come in. There are transitional provisions under the GST Act especially under Section 142. Under Section 142(3), it is provided that, every claim for refund filed by any person before, on or after the appointed day, for refund of any amount of CENVAT credit, duty, tax, interest or any other amount paid under the existing law, shall be disposed of in accordance with the provisions of existing law. 6. Citing this provision, which has also been quoted in the impugned order by the Revenue, the learned couns....

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....interest at the rate of 24% of the tax due is to be sustained, he contended. 9. I have considered the submissions made by the learned counsel appearing for either side and have perused the materials placed on record. 10. As has been rightly pointed out by the learned counsel for the petitioner, that on 23.05.2016 a reply-cum-request has been made by way of an application requiring the erstwhile VAT authorities to consider the refund claimed by the petitioner, for which supporting documents have been annexed. 11. The said request having been acknowledged by the concerned Assistant Commissioner on 23.05.2016 itself, followed by the reminder dated 30.12.2016, the same ought to have been considered and decided on merits and disposed of....