Law: Sales Tax Act, 1990

Section: 2(14),4,7,8(1),10,11(2),26

Sales Tax Act (VII of 1990)--- ---Ss. 11(2), 2(14), 4, 7, 8(1), 10 & 26---Sales Tax Refund Rules, 2006---Assessment of tax---Refund of input tax---Documents of refund---Appeal was disallowed by the First Appellate Authority on the ground that documents pertaining to refund claim were not produced at the time of hearing as the same were misplaced by the registered person during the shifting of office record---Claim was disallowed and the taxpayer was technically knocked down---Registered person traced out the genuine documents and contended that there could not be any doubt regarding veracity/authenticity of the same; and had no remedy except to file the appeal for redressal of grievance---Validity---Department contended that registered person had not produced relevant requisite documents at the stage of adjudication proceedings, the claim of refund had rightly been rejected---Validity---Registered person had requested that the case be remanded for re-prossessing of the same to Assistant Collector to submit relevant documents and prove the genuineness of the refund claim which was misplaced during the shifting of office---Department Representative had shown no reservation if the case was remanded to the concerned' officer for afresh proceedings---Orders of both the authorities below were declared to be illegal, void and without lawful authority---Case was remanded for processing of the claim afresh in the light of documentary evidence available with the registered person---Registered person was directed to submit all the relevant documents before the adjudicating authority in support of his refund claim; and proper opportunity be accorded as envisaged under the law. ORDER M.A. JAVED SHAHEEN (JUDICIAL MEMBER).---This instant appeal has been filed by the appellant/registered against the impugned Order-in-Appeals Nos.152-153 'of 2009 dated 28-1-2009 passed by the Collector of Customs, Sales Tax and Federal Excise (Appeals), Faisalabad dated 28-1-2009 on the ground of rejection of refund amounting to Rs.115,278. 2. Mr. Muhammad Yousaf Khan, Advocate is present on behest of the appellant/registered person while Miss Sumaira Umer is present on behalf of the…

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