The Tax Publishers 2019 TaxPub(VAT) 0139 (CESTAT-Chd)

 


IN THE HARYANA TAX TRIBUNAL, CHANDIGARH BENCH

L.N. MITTAI (RETDL), CHAIRMAN & SACHIN JAIN, MEMBER

Country Builders (P) Ltd. v. State of Haryana

STA Nos. 240-241/2013-14

3 October, 2017

Cases referred

Country Builders (P) Ltd., Faridabad versus State of Haryana, (2013) 44 PHT 306 (P&H)

Appellant by: None

State by: Sh. S.S. Sehrawat, District Attorney

ORDER (Oral)

L.N. Mittal, Chairman

These two Appeals STA240 and 241 of 2013-14 filed by the same assessee M/s Country Builders (P) Ltd. Faridabad are being disposed of by this common order because common issue is involved therein.

Both these cases for assessment years 2007-08 and 2009-10 relate to claim of assessee-appellant for interest on delayed payment of refund amounts.

In assessment year 2007-08, Assessing Authority vide assessment Order, dt. 21-3-2011 allowed refund of Rs. 12,51,348 to the assessee-appellant. The refund voucher was issued on 18-10-2011 as per following sequence of events mentioned in order of the first Appellate Authority :--

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