M/S Ceramix Emporium v. Commissioner Of Delhi Value Added Tax & ANR.

$~ * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 4815/2017 M/S CERAMIX EMPORIUM .....

Petitioner Through: Mr A.K. Babbar, Mr Surendra Kumar, Mr Bharat Tripathi and Mr Atul Babbar, Advocates versus COMMISSIONER OF DELHI VALUE ADDED TAX & ANR.

.....

Respondent Through: Mr N.S. Arora, Advocate

CORAM:

JUSTICE S.MURALIDHAR JUSTICE CHANDER SHEKHAR

O R D E R

% 29.05.2017

1. It is pointed out by learned counsel for the Petitioner that it has already submitted the C Form for the purposes of processing its refund claim.

2. The Court clarifies that if no further documents from the side of the Petitioner are required to be submitted, then the DVAT Department should proceed to pass the refund order within four weeks and within one week thereafter pay the amount of refund together with interest for the undisputed period directly into the account of the Petitioner.

3. As regards the amount of interest relatable to the period of nonsubmission of C Form, the undertaking of the DVAT department that such W.P.(C) 4815/2017

amounts shall be paid forthwith subject to the final outcome of the appeals preferred before the Supreme Court against the order dated 19th January, 2017 passed by this Court in W.P.(C) No.10701/2016 etc. (Vizien Organics v. Commissioner, Trade & Taxes) is placed on record.

4. The Court further directs that the DVAT Department will abide by the above timeline. In the event that the Petitioner has any grievance either on account of non-payment of the refund amount together with interest as directed or non-compliance with any of the above directions, it would be open to them to seek appropriate remedies in accordance with law.

5. The petition is disposed of.

6. Order Dasti under the signature of the Court Master. S.MURALIDHAR, J CHANDER SHEKHAR, J MAY 29, 2017 rd W.P.(C) 4815/2017