Refund Denied for Export Goods u/r 41(4) Due to Carry Forward Instead of Claim in VAT R-2.

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....Refund claim - export of goods - excess carried forward in the annual return - Rule 41(4) of the Haryana Value Added Tax Rules, 2003 - no refund was allowed as the petitioner had not claimed the same in the annual return filed in Form VAT R-2. Rather the petitioner had claimed excess carried forward in his annual return and the same was allowed. There was no occasion for Rule 42 to come into operation in such facts and circumstances. - HC....