The Revenue has come up in appeal to agitate against the appellate Order No. 209 of 2010 dated 22-11-2010 whereby' the learned CIR(A) had allowed the respondent-taxpayer's appeal against Order-inOriginal No.28 of 2010 dated 16-7-2010.
2. Brief facts of the case, as per impugned order, are that the respondent taxpayer was charged for receiving refund amounting to Rs.1,161,962 against the invoices issued by suspended/black listed units. The learned CIR(A) observed that Rule 12(5) of the Sales Tax Rules, 2006 was not applicable in the case. The operative part of the learned CIR(A)'s order reads as under:-- "Perusal of the Rule shows that it requires that the invoices issued by a person whose registration is suspended shall not be entertained for the purposes of refund or input tax claim. This Rule further requires that once such person is blacklisted the refund or input tax credit whether prior or after such blacklisting shall be rejected through a self-speaking appealable order and after hearing the person. It is therefore, obvious that a self speaking appealable order has to be passed by concerned authority through which refund or input tax credit claimed shall be rejected and such order will be appealable order. It is obvious that in the present case this Rule is not applicable because in this case the demand in this case has been created after issuance of refund. In other words where the refund is issued this Rule will not come in to play as this is not meant for recovery of tax that has been refunded to the taxpayer. In view of the above the appeal filed by the appellant is accepted and the impugned order is set aside. The appellant requested for interim order in this case in pursuance of Lahore High Court, Lahore's order also stands disposed of as the final order in favour of the taxpayer has been passed."
3. The learned representatives of the two parties have been heard who respectively support the orders favouring their clients. The learned DR is, however, unable to find any fault with the findings of the learned CIR(A) which do not appear to be suffering from any factual or legal infirmity. The impugned order merits confirmation. It is ordered accordingly.