The captioned appeal has been filed by Messrs Mir Exports, Karachi (hereinafter called appellants) through Messrs S.M. Law Associates, Karachi against Order-in-Appeal No.120 of 2007, dated 24-3-2007, passed by the Collector of Customs, Sales Tax and Federal Excise (Appeals), Karachi.2. Precisely, the stated facts of the case as recapitulated from .the available case record are that the Senior Auditor, Sales Tax Refund Group-VIII, of Collectorate of (Enforcement) Karachi on processing the sales tax refund claim to Rs.946,111 as filed by the appellant for the month of October, 2003 vide T. No. 121003100100 an amount of Rs.48911/2 was sanctioned and remaining claim to Rs. 277,200 was found objectionable due to STARR objection "Registration Suspended Supplier" and the refund claim amount to Rs.277,200 was inadmissible under section 10 read with Sales Tax Refund Rules, 2002, resultantly the claim was rejected.3. A show-cause notice was issued to the appellants vide C. No.T-121003100101/1347...
PRESENT:
Before Syed Muhammad Farooq Shah, Judicial Member and Malik Abdul Samad, Accountant Member
Petitioner(s) by: Shafqat M. Sagar.
Respondent(s) by: Abdul Jabbar, D.R..
Law: Sales Tax Act (VII of 1990)
Sections: 4, 7, 10 , 46
Disclaimer / Note: We have reproduced the judgment for facilitation of readers; however, the readers must study the original or certified copy of the above said judgment before referring it in any Court of Law. The judgment as reproduced above is a reported judgment available in law magazines and journals namely: 2010 PTD 2406