Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2012 (9) TMI 538

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ; JUDGMENT   Manjula Chellur, Ag. C.J.   Heard learned counsel for the appellant as well as learned counsel appearing for the respondent. The Department at whose instance the judgment came to be passed is before us aggrieved by the review order of the judgment dated 28.03.2012. The judgment dated 28.03.2012 reads as under:   "This writ petition is filed by the petitioner seeking .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... funded to the assessee as per the circular at Ext.P3. 3. The grievance of the appellant review petitioner is, in the address given in the chalan, the parties are not residing and the communication returned to the Department with the endorsement "address left". Therefore, the Department had to entertain the doubts regarding the bonafides of the person who approached them, claiming refund, with a p .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... y bond with an undertaking to the Department so that genuine apprehension expressed by the Department could be satisfied to a large extent. In that view of the matter, we are of the opinion, there cannot be award of 6% interest on the amount to be refunded so so also the exemplary cost awarded in the Review Petition deserves to be set aside confirming the payment of refund as directed in the judgm .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates