There is no time-limit for a SEZ to claim refund of input tax paid under Karnataka VAT Act

CST & VAT: Karnataka VAT - Where assessee, a developer of Special Economic Zone, in assessment year 2009-10, as per provisions of section 20(2) and rule 130A, claimed refund of input tax paid on purchases and Assessing Officer having noticed that assessee had claimed input tax credit in a particular tax period related to purchase of some other months disallowed refund of input tax paid partly, assessee was entitled for refund of full input tax paid