2.4 In the meantime, before reschedulement ordered by the Government, the petitioner paid TNGST as well as CST for the period April 2005 to February 2007, making a total of Rs.34,48,319/-. According to the petitioner, they are eligible to the benefit of Interest Free Sales Tax Loan from 01.04.2005 onwards as per the orders of the Government. Further, in view of the order passed by the Government, the petitioner need not pay the amount of Rs.34,48,319/-. Therefore, on 30.01.2012, the petitioner sent a representation to the respondent, for the refund of the sales tax amount paid for the period 2005-2006 and 2006-2007. However, the respondent has not refunded the amount till this date. The petitioner also filed a writ petition in W.P.No.6199 of 2012 for a writ of mandamus to direct the respondent to consider and pass orders on the representation dated 30.01.2012 and this Court, by order dated 13.03.2012, directed the respondent to dispose of the representation, within a period of four weeks. Thereafter, on 21.05.2012, the respondent, rejected the claim for refund, contrary to the Government Order in G.O.Ms.No.26 dated 03.02.2011. Challenging the said order dated 21.05.2012, the petitioner has filed the above writ petition.
