| Case ID |
0c53a8d4-c464-4ee3-a9a8-2b5613631328 |
| Body |
View case body. Login to View |
| Case Number |
S.T.A. No. 219/LB of 2018 |
| Decision Date |
Jan 08, 2019 |
| Hearing Date |
Dec 18, 2018 |
| Decision |
The Appellate Tribunal annulled the impugned order confirming that the appellant's claim for a refund of excise duty was valid. The Tribunal emphasized that the taxpayer had paid Federal Excise Duty under the relevant provisions and directed the processing officer to allow the refund under Section 44(3) of the Federal Excise Act, 2005. The decision highlighted the necessity for proper hearings and adherence to legal principles, ruling that the previous decisions lacked sufficient justification and were contrary to the established laws. The taxpayer's appeal was successful based on the presented evidence and legal framework, ensuring compliance with the law. |
| Summary |
This case revolves around a dispute involving United Industries Ltd. and the Inland Revenue Department concerning the refund of excise duty paid on locally purchased raw materials used for cooking oil production. The Appellate Tribunal Inland Revenue ruled in favor of the taxpayer, highlighting the legal discrepancies in the handling of the refund claim. The Tribunal noted that the taxpayer had complied with the legal requirements under the Federal Excise Act, 2005, and the Sales Tax Act, 1990. This ruling is significant as it reinforces the rights of taxpayers to receive refunds in a timely and lawful manner, emphasizing the importance of due process in tax adjudication. The decision also underscores the need for clarity in tax regulations to avoid confusion and ensure fair treatment of taxpayers. |
| Court |
Appellate Tribunal Inland Revenue
|
| Entities Involved |
Inland Revenue Department,
United Industries Ltd.
|
| Judges |
SHAHID MASOOD MANZAR, CHAIRMAN,
DR. MUHAMMAD NAEEM, ACCOUNTANT MEMBER
|
| Lawyers |
Salman Ali Bhatti,
Shoaib Ahmed,
Shahid Saltar, DR
|
| Petitioners |
Messrs United Industries Ltd. Lahore
|
| Respondents |
THE COMMISSIONER INLAND REVENUE. LTU, LAHORE
|
| Citations |
2021 SLD 39 = 2021 PTD 150
|
| Other Citations |
Not available
|
| Laws Involved |
Federal Excise Act, 2005,
Sales Tax Rules, 2006,
Sales Tax Act, 1990
|
| Sections |
7,
44,
37,
3,
6,
7,
8(1),
11,
22,
23,
26,
29(1),
66
|