2018 (9) TMI 2112 - HC - Indian Laws

Seeking refund of amount paid as pre-deposit to avail the appellate remedy - HELD THAT - Since the Court held that the pre-deposit amounts do not bear the character of a levy, the continued withholding of the amount of ₹ 65,90,794/-, cannot be sustained - Respondents are therefore, directed to process the petitioner s case and ensure that the amounts due to it alongwith interest applicable for the period till payment (calculable from the date of OHA s order) are remitted, within three weeks. Petition allowed.

Summary

The petitioner sought a refund of Rs. 65,90,794 paid as pre-deposit for an appellate remedy. The appeal was successful, and the court directed the respondents to process the refund with interest within three weeks from the date of the order. The writ petition was allowed.