TaxTMI 
TaxTMI 
2022 (7) TMI 1619
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.... declined. The petitioner a proprietorship firm was a registered dealer under Haryana Value Added Tax Act, 2003 (for short, 'the 2003 Act'). 2. As per the petitioner, the Competent Authority passed Assessment Order dated 11th December, 2018 qua Assessment Year 2016-17 whereby he was allowed to carry forward excess amount of Rs. 6,72,247/- and a sum of Rs. 6,36,000/- became due for refund. As per the petitioner, he was entitled for refund of the said amount payable to him within 60 days from the order of assessment and, thereafter, was further entitled for simple interest @ 1% per month in case the payment was delayed. 3. He claims that after passing of the Assessment Order, the petitioner applied for refund on 25th January, 2019. The refund was though issued vide Refund Voucher dated 11th June, 2020 yet no interest was paid. It is claimed that the petitioner was entitled for interest for the period of 18 months on the delayed refund. The same was claimed vide Communication dated 27th July, 2020. However, the same has been rejected vide impugned order dated 11th August, 2020 passed by respondent No.4. 4. Reliance has been placed upon Section 20(10) of the 2003 Act. In order....
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....nput tax relating to the goods which have been sold in the course of export of goods out of the territory of India or have been used in manufacture and the manufactured goods have been sold in the course of export of goods out of the territory of India, in full; and (b) in respect of input tax relating to the goods which have been sold in the State or in the course of inter-State trade or commerce or have been used in manufacture and the manufactured goods have been sold in the State or in the course of inter-State trade or commerce, only to the extent of such input tax exceeding the tax including the central sales tax calculated on sale of goods on account of difference in rate of tax between the input tax and the tax calculated on sales, and the balance input tax after reducing therefrom the tax including the central sale tax levied on the sale or purchase of goods, as the case may be, shall be carried over for adjustment with future tax liability. (3) A VAT dealer may seek refund by making an application containing the prescribed particulars accompanied with the prescribed documents in the prescribed manner to the assessing authority who shall, after examinatio....
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....ayable under sub-section (9) or sub-section (10) because the delay for the period in question has been due to the fault of the assessee entitled to the refund, such question shall, after giving the assessee a reasonable opportunity of being heard, be determined by the Commissioner by an order in writing." 9. It needs to be noticed that Section 20(10) was amended vide Amending Act 10 of 2009 and substituted with the present clause, as reproduced above. Prior to the amendment the same reads as under :- Section 20 xxxxxx "(10) Any amount due to a dealer under sub-section (4) but not refunded to him within sixty days from the date of passing the order allowing the refund, shall carry with it simple interest at the rate of one per cent per month for the period from the date of passing the order allowing the refund to the date when the refund is made." 10. Section 20 of the 2003 Act contemplates three eventualities where the refund is payable :- (i) Where the Assessing Authority on assessment finds that a dealer has paid the amount in excess of tax, interest or penalty assessed or imposed upon him under the Act i.e. Section 20(4); (ii) When the a....
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....owing authorities shall be competent to allow refund, arising from a single order, of the amount mentioned against each: "1 Committee comprising of three senior most Additional Excise and Taxation Commissioners from department side posted at the Head Quarter and an officer not below the rank of Deputy Excise and Taxation Commissioner nominated by the Commissioner as the Member Secretary. The senior most amongst these Additional Excise and Taxation Commissioners shall be the Chairman. above fifty lakh rupees" "2 Committee comprising of concerned Joint Excise and Taxation Commissioner (Range) as the Chairman; the other two members being one-the senior most Deputy Excise & Taxation Commissioner posted in any district falling in the Range (DETCS may be from either wing i.e. Sales Tax or Excise or Inspection etc. in any of the districts falling in the range); second the Deputy Excise & Taxation Commissioner (Sale Tax) of the district concerned. The Excise and Taxation Officer working as Nodal Officer (Refund) in the district concerned shall work as Member Secretary. above twenty-five lakh and upto fifty lakh rupees" "3 Committee comprising of Deputy Excise and Ta....