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TMI Blog2013 (11) TMI 561X X X X Extracts X X X X X X X X Extracts X X X X ..... s granted on the turnover of seeds prior to 1.7.1998 it ceases to be tax due and any amount deposited in excess is liable to be refunded under Section 29 (1) of the Act in the absence of anything to the contrary. There is nothing in the circular which prohibits or restricts refund of the excess amount. Therefore, in my view, the amount deposited in pursuance of the assessment order against the disputed amount of tax, in the absence of any prohibition, is liable to be refunded. It is not the case of the assessing authority that such tax has been admitted by the revisionist at any stage either in return or subsequently. There is nothing on record to show that the tax has been realized from the customer - Following decision of Anand Gramodyog ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the sale of such seeds in sealed bags or containers after 1.7.1998 shall be waived. The revisionist claimed the waiver of tax before the assessing authority. The assessing authority allowed the waiver, however, declined to refund the amount of tax deposited by the revisionist in pursuance of the assessment orders passed earlier. Being aggrieved by the order, the revisionist filed appeals before the Deputy Commissioner (Appeals) which have been rejected. The revisionist filed second appeals before the Tribunal which have also been rejected by the impugned order. All the authorities refused to grant the refund on the ground that circular does not provide refund of tax. It only provides waiver of tax and interest. Learned counsel for t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ited was the disputed tax and not admitted tax, therefore, there is no occasion to relegate the matter to the assessing authority for fresh consideration. I have considered rival submissions. The leaned Single Judge of this Court in the case of Anand Gramodyog Samiti Vs. Commissioner of Trade Tax (supra) has held that a person who has deposited tax out of his own pocket cannot be permitted to be placed in a disadvantageous position than those who have not deposited tax at all. It has further been held that keeping in mind the object of the circular and the factual background for which it was issued, it is implied that the persons who have not paid tax etc. if already paid by a person without passing on the burden to the customer, the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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