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---Refund claim---Rejection of refund claim---Assessee filed refund claim of input tax against Zero-rated supply pertaining to March, 2005---Said refund claim having been rejected, both by Adjudicating Officer and Collector (Appeals) under "STARR" system, assessee had filed appeal before Appellate Tribunal---No concept of "STARR" existed in the Sales Tax Refund Rules, 2002, but term "STARR" was introduced for the first time in the Rules, 2004 which came into force on first July, 2004---Date of application of provision regarding refund in Rules, 2004 and 2005, was not notified by Federal Board of Revenue till the Sales Tax Refund Rules, 2002 were rescinded through notification dated 5-6-2006 applicable w.e.f. 1-7-2005---Since, the provisions of Chapter-V, regarding refund in Sales Tax Refun...
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