The Kerala State Financial Enterprises Limited vs. Union Of INDIA

[ RP No.238/2019 in WA No.474/2014 and RP No.241/2019 in WA No.968/2014 ] Vinod Chandran, J. These Review Petitions have been filed on the ground that paragraph 9 of the judgment permits only the assessee, the review petitioner herein, to file application for refund. We do not find any such restriction on the actual payees, being the subscribers of the assessee, from making refund applications before the Revenue. We only observed that if the assessee had collected amounts from the subscribers, for payment of tax, then, when applications are filed by the assessee, it would have to be verified as to whether the amounts so collected from the subscribers were refunded to them. We, in fact, specifically observed that the State could retain such amounts, if no refund could be effected to the actual payees. As of now, it is also submitted that the actual payees, meaning the subscribers, have filed nearly three lakh applications and the Revenue is processing the

RP Nos.238 & 241/2019 -6- same. That is a separate cause of action. We do not find any reason to review the judgment. These Review Petitions are, hence, dismissed. No costs. K.VINOD CHANDRAN JUDGE ASHOK MENON JUDGE jg

RP Nos.238 & 241/2019 -7- APPENDIX OF RP 238/2019 PETITIONER'S/S EXHIBITS: ANNEXURE A AOF THE REQUEST DATED 21.11.2018 SUBMITTED BY THE PETITIONER BEFORE THE COMMISSIONER OF CENTRAL GST AND CENTRAL EXCISE.

RP Nos.238 & 241/2019 -8- APPENDIX OF RP 241/2019 PETITIONER'S/S EXHIBITS: ANNEXURE A AOF THE REQUEST DATED 21.11.2018 SUBMITTED BY THE PETITIONER BEFORE THE COMMISSIONER OF CENTRAL GST AND CENTRAL EXCISE