2023 (8) TMI 1534

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..... Radhamony For the Respondent : By Advs. Government Pleader Sri. Thomas Mathew Nellimoottil, Sc, Central Board of Excise & Customs Sri. Rajagopalan. A., CGC Reshmitaramachandran-GP Thomas Mathew-R2 JUDGMENT 1. The present writ petition has been filed under Article 226 of the Constitution of India seeking a writ of mandamus directing the respondents 1 & 2 to sanction and refund the amount of....

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....t paid by him on 25.07.2020 in pursuance to Exts. P3 and P4. 3. The first respondent verified the claim of the petitioner and vide the intimation dated 05.08.2020, Ext. P8, to the 2nd respondent intimated that the petitioner/dealer, had not availed the input tax credit for the purchase of the said passenger vehicle and the petitioner/dealer was eligible to get refund of the amount mistakenly paid....

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....he amount. However, he does not dispute that the first respondent after verification of the documents vide the intimation dated 05.08.2020, has clearly stated that the petitioner had paid the said amount mistakenly in pursuance of Exts. P3 and P4 and the petitioner is entitled to get refund. 7. It appears that the Authority has adopted highly technical approach in the matter. When the competent a....