Law: Sales Tax Act, 1990

Section: 11,36

ORDER These four appeals have been filed by the registered person against the two separate impugned orders dated 07.04.2011 for the periods October, 2006 and January, 2007, wherein refund claimed had been rejected by the learned CIR(Appeals) and order dated 10,02,2012 for the periods May, 2006 and March, 2007 wherein claim of refund had been remanded to the adjudicating officer for denovo consideration. STA Nos.290 & 291/LB/2011. 2. Regarding the impugned order dated 07 04.2011, the brief facts of the case are that the registered person claimed refund at Rs. 64,942,347/- for the month of October, 2006 and Rs.76.761.478/- for the month of January, 2007, the refund was partly allowed and rejected to the extent of Rs. 5,991,630/- and Rs. 3,777,807/- for the months of October, 2006 and January, 2007, respectively for the reasons STARR objections on the e-portal of FBR, the refund claimed by the registered person did not verify the claim In appeal, the learned CIR(Appeals) upheld the treatment meted out by the adjudicating officer for the reasons and factors as embodied In the impugned order. This has brought the registered person in further appeal before this forum. 3. The learned AR of the registered person has vehemently argued that the rejection of refund by the adjudicating officer without invoking provisions of section 11 or 36 of the Sales Act, 1990 He therefore, prays for vacation of the same. 4. On the other hand the learned DR supported the orders of the authorities below and has stated that at the appellate stage no reason whatsoever has been recorded nor can be recorded as the RPO is a calculation sheet that is issued under Sales Tax Rules, 2006, therefore, the contention of the learned AR, is baseless. He therefore, prays for maintenance of the same 5. We have given due consideration to the rival arguments raised by both the parties and also gone through the relevant record available on file. We find that…

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