TaxTMI 
TaxTMI 
2008 (4) TMI 137
X X X X Extracts X X X X
X X X X Extracts X X X X
....t. Shri G. Natarajan, Advocate, for the Respondents. [Order P. G. Chacko, Member (Judicial)] - The miscellaneous applications seek change of the name of the respondents from M/s. KIWI TTK LTD. to M/s. SARA LEE HOUSEHOLD AND BODYCARE INDIA PVT. LTD. A copy of the Fresh Certificate of Incorporation issued by the Registrar of Companies, Tamilnadu has also been produced. After hearing both sides, we....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... of goods sold in States where the rate of sales tax was less than 11%, the department demanded differential duty from the assessee. In the wake of such demands, the assessee identified cases where they had paid sales tax higher than 11% and preferred refund claims. Without considering these refund claims, the original authority confirmed the demand of differential duty. Aggrieved by such proceedi....
X X X X Extracts X X X X
X X X X Extracts X X X X
....uch cases that the department demanded differential duty. In respect of the goods sold in other States which levied sales tax at higher rates, the assessee was entitled to claim higher abatement than the actually availed at the time of clearance of the goods from factory. It was in these cases that the assessee claimed refund. When these refund claims were pending, it was not correct on the part o....