JUDGMENT

Soumitra Saikia, J. - Heard Dr. A. Saraf, learned senior counsel assisted by Mr. P. Baruah, learned counsel for the petitioner. Also heard Mr. B. Choudhury, learned Standing counsel, Finance (Taxation) for the respondents.

2. This writ petition has been filed by the petitioner Company assailing the action of the respondent authorities and rejecting the refund applications filed by the petitioner on the ground of delay while filing the refund applications. It is the case of the petitioner that for the assessment year 2006-07 to 2010-11 assessments were completed and different amounts for different assessment years were determined as amounts paid is excess by way of TDS. The petitioner accordingly submitted refund applications to the respondent authorities, receipt of which, however were not acknowledged by the respondent authorities. Subsequently upon enquiry the petitioner company was informed that there was no record of any such applications filed/submitted by the petitioner company. The petitioner company therefore filed/submitted fresh refund applications. The same were however rejected on the ground that it was submitted beyond limit time prescribed under the AVAT Act 20