denial of provisional refund on sale in thecourse o export.

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This query is : Resolved

MOHD. SAIF SIDDIQUI (Querist)

06 February 2010 notices have been moved to dealers of Uttar Pradesh claiming provisional refund of sales made in the course of export against Form H, on the basis of decission of the Apex court in the matter of m/s monga rice mill and of allahabad high court in the matter of m/s neeru enterprises, stating that no refund can be claimed on sales made agst, form H. does the above decission hold in VAT, where section 41 specifically provides that dealers whose main business is to sell goods in the course of export of the goods out of the teeritory of India, shall be granted refund on recieving of application.

Vishnu Saboo

Vishnu Saboo (Expert)

12 February 2010 i beleive department can't denie the refund claim, if any VAT credit is unutilized and being carry forwarded,and if claim is filed within prescribe time limit.
it should be noted that final good from material, for which u are avialing the VAT credit should not exempt from sale tax under any schedule or notification/circular.

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