Ref No.A/2011-12/759 7th January, 2012

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Ref No.A/2011-12/759 7th January, 2012

To,
The Commissioner of Sales Tax,
8th Floor, Vikrikar Bhavan,
Mazgaon, Mumbai-400 010.

Hon’ble Sir,

Sub : Applications for Miscellaneous Refunds

First of all we would like to thank you for issuing the Circular No. 17T of 2011 regarding correction of mistakes made by the dealers or miscellaneous refunds of excess payments of taxes. In this context we would like to bring to your notice that such applications made for the FY 2010-11 may be taken up for disposal on priority basis by the department. This would facilitate the Dealers and Auditors to avail correct credit of taxes paid for the FY 2010-11 and would accordingly get reflected in the Form 704 so that queries do not arise due to such technical error in the Form 704 of 2010-11 and save time of the dealer as well as the department.

Further, kindly note that although the heading in point no.1 of the circular is ‘Payment made against Wrong TIN, Wrong period & Wrong Act’ no clarification is given in the circular regarding the refund when Period or Act is wrongly mentioned in the challan.

Also kindly note that mistakes might have also been made at the time of filing of manual challans as well and not only while making e-payments. Such mistakes may be due to error on part of the dealer or the bank. The circular for Miscellaneous Refunds should be applicable for mistakes made while making any type of payment of taxes to the government under the MVAT Act, CST Act, Profession Tax etc.

Also kindly clarify whether an application made in letter form would suffice and whether the refund provisions would apply to such applications.

Thanking You in anticipation..

For The Sales Tax Practitioners’ Association of Maharashtra,

CC to – Shri. R. R. Patil, Jt. Comm.of Sales Tax, Mumbai.