‘11. I submit that even though the petitioner is eligible for refund, no cash refund can be given as per the Notification No.16/2020-Central Tax vide dt.23.03.2020 by the Government of India and the Notification issued by the Commercial Taxes Secretariat, Puducherry in G.O.Ms.No.11, dt.01.04.2020. However, after the clarificatory Circular No.135/05/2020-GST dated 31.3.2020 issued by the Central Board of Indirect Taxes and Customs, Government of India, the petitioner is eligible for refund and the same will be granted, if he has filed fresh refund application.’ 3. Thus the petitioner may file a fresh claim for refund and the same, as stated in counter, be considered and refund granted as expeditiously as possible, after hearing the petitioner. 4. This Writ Petition is disposed with the aforesaid direction. No costs. Connected Miscellaneous Petitions are closed. Sd/Assistant Registrar //True Copy// sl Sub Assistant Registrar To 1 The Commercial Tax Officer Goods Division-II 100 Feet Road Ellaipillaichavadi Puducherry -605005. +2cc to the Government Pleader for Puducherry, S.R.No.2881 Writ Petition Nos.11675, 11681 and 11683 of 2020 and WMP. Nos.14339, 14332 and 14336 of 2021 (CO) rv(09/02/2021)
