Refund of balance amount granted in case of mismatch of minor figure as against RFD-01

Omjay Ev Limited Vs DCIT (Orissa High Court) Orissa High Court held that there is mis-match of Rs. 5,18,230/- as against the reflected figure in RFD-01 at Rs. 2,22,97,228/-. Accordingly, court directed to refund the balance amount as only Rs. 5,18,230/- needs proper adjudication. Facts- The petitioner is engaged in the business of manufacture of e-vehicles. In accordance with the regular practices followed by the petitioner for the previous tax periods, i.e., filing of periodic refund application, it filed refund application on 02.06.2022 in respect of accumulated unutilised ITC of the input g...