2024 (2) TMI 483

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....r.Justice Senthilkumar Ramamoorthy For the Petitioner : Mr.P.Purushotham For the Respondents : Mr.A.P.Srinivas, Senior Standing Counsel ORDER The petitioner assails an order dated 09.09.2021 rejecting the refund claim of the petitioner. 2. The petitioner is a company engaged in providing design, engineering, procurement, supply and related services in respect of large construction p....

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.... 3. Thereafter, this Court disposed of a batch of writ petitions, W.P.No.9991 of 2020 batch, M/s.DMR Constructions v. The Assistant Commissioner, Commercial Tax Department, Rasipuram, Namakkal District (DMR Constructions), by order dated 26.02.2021, concluding that the petitioners therein were entitled to transition the TDS under the TNVAT Act in terms of Section 140 of the TNGST Act, 2017. In vie....

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....the scope of Section 54 of the CGST Act, which only enables refund in case of unutilised ITC on account of inverted duty structure or unutilised ITC on account of zero-rated exports. He further submits that the order of this Court in DMR constructions was considered by the Kerala High Court in FINS Engineers and Contractors (P) Limited v. Superintendent, Central Tax and Central Excise Ayyanthole R....

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....itled to refund of the sum paid under protest. In effect, the petitioner's refund claim is in respect of amounts allegedly levied and paid erroneously. This contention is not accepted by learned senior standing counsel for the respondent, who submits that the tax liability arose under the CGST Act and that tax was not imposed unlawfully or erroneously. 6. On examining the impugned order, it....