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

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