1988 (7) TMI 402

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..... ax Tribunal, Ajmer, dated 13th August, 1985, by which it directed for the refund of the amount, if deposited. The facts of the case giving rise to this revision may be summarised thus: 2.. The assessee-non-petitioner effected sales during the course of inter-State trade and commerce during the accounting year 1971-72. The quarterly returns were not filed and the amounts of tax were also not depo .....

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..... nd accordingly allowed the appeal of the department. While accepting the appeal, it was also ordered that the amount, if deposited, would be refunded. This part of the order has been challenged in this revision. 3.. The learned counsel for the petitioner has urged that when the appeal was allowed and the imposition of interest was confirmed by the learned Tribunal, there was no question of the r .....

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