CWP No.16264 of 2009 -1- IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP No.16264 of 2009 DATE OF DECISION: February 24, 2010 M/S OCEAN METAL PVT. LTD. ...PETITIONER VERSUS STATE OF PUNJAB AND OTHERS ...RESPONDENTS CORAM: HON'BLE MR. JUSTICE ASHUTOSH MOHUNTA. HON'BLE MR. JUSTICE MEHINDER SINGH SULLAR. PRESENT: MR. KAMAL SEHGAL, ADVOCATE FOR THE PETITIONER. MR. A.S. JATTANA, ADDL.A.G., PUNJAB. ASHUTOSH MOHUNTA, J.(ORAL) The petitioner is a registered dealer under the Punjab Value Added Tax, 2003 and is doing the business of iron and steel goods as manufacturer iron-merchant and commission agent. The petitioner was exempted from paying sales tax for a period of 10 years from 6.6.1997 to 5.6.2007. It is the case of the petitioner that he paid excess input tax credit for the years 2007-08 and 2008-09. He submitted Form VAT 29 for refund, however, no refund was allowed. Thereafter the petitioner filed CWP no.16264 of 2009, wherein it was prayed that directions be issued to the respondents to refund the excess amount of tax paid by the petitioner. During the pendency of the writ petition, the case of the petitioner with regard to final assessment was decided by the Department and order dated 4.1.2010, has been passed by the Designated Officer-cum-Excise and Taxation Officer, Faridkot, vide which the petitioner has been held entitled to refund of Rs.16,26,572/- for the assessment year 2007-08 and CWP No.16264 of 2009 -2- Rs.10,67,738/- for the year 2008-09. Mr. Kamal Sehgal, counsel for the petitioner submits that although the petitioner was entitled to a total refund of Rs.47,77,494/- alongwith interest, but only a sum of approximately Rs.27 lacs has been allowed as refund to the petitioner. He submits that the respondents be directed to refund the amount allowed by them within specified period. In view of the fact that the case of refund has already been decided by the Designated Officer-cum-Excise and Taxation Officer, Faridkot vide order dated 4.1.2010 for the assessment year 2007-08 and 2008-09, therefore, this writ petition has been rendered infructuous. In view of the above, this writ petition is disposed of with a direction to the respondents to refund the amount in terms of the order dated 4.1.2010, passed by the Designated Officer-cum-Excise and Taxation Officer, Faridkot within a period of three months from today, subject to any appeal, which can be filed by the State against the order dated 4.1.2010. In case any such appeal is filed, then the appellate Court shall be at liberty to pass appropriate orders on the said application. In this respect, the order passed in this writ petition shall not come in the way of any order to be passed by the appellate authority. (ASHUTOSH MOHUNTA) JUDGE February 24, 2010 (MEHINDER SINGH SULLAR) Gulati JUDGE