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INFAC INDIA PVT LTD. vs. THE DEPUTY COMMISSIONER
(Madras High Court)

Hon'ble Judges:

C.SARAVANAN
Pet. Counsel
Joseph Prabakar
Res. Counsel
K.mohana Murali

Petitioner / Applicant

INFAC INDIA PVT LTD.
Respondent THE DEPUTY COMMISSIONER
Court Madras High Court
State

Tamilnadu

Date Sep 14, 2023
Order No.

W.P.No.8869 of 2020

Citation

2023(9) TAXREPLY 8046
Original Order
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ORDER

ORDER The petitioner has challenged the impugned Order-in-Original No.02/2020 (RF) dated 31.01.2020 bearing reference C.No.IV/10/14/2019-RF of the respondent. 2. By the impugned order, the respondent herein has sanctioned a refund of Rs. 16,52,157/-, after adjusting a sum of Rs. 9,25,366/- as interest due from the petitioner on the amount utilized by the petitioner. 3. The specific case of the petitioner is that the petitioner could have asked for refund of the amount that was lying unutilized in the Personal Ledger Account under the provisions of the Central Excise Act, 1944, as on 30.06.2017. 4. However, by mistake, the petitioner transitioned the amount lying in its Personal Ledger Account on 23.08.2017 as if it were an Input Tax lying unutilized, in accordance with Section 140 of the Central Goods and Services Tax Act, 2017. 5. The further case of the petitioner is that the petitioner had a substantial balance in its Integrated Goods & Services Input Tax ....

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