2010 (8) TMI 884

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..... appearing for the Revenue. Perused appeal. The Tribunal has referred the following substantial question of law for the opinion of this court. Whether, on facts and circumstances of the case, the Tribunal was justified in upholding forfeiture? The Tribunal has also forwarded the statement of facts. It is not necessary to reproduce the same in extenso. Suffice it to say that the tax colle .....

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..... the assessing officer and that the forfeiture could not have been confirmed by the Tribunal. On being asked, Mr. Sonpal tried to justify the order of forfeiture. He could not take his submission to the logical end. Having heard rival contentions, needless to mention that tax was recovered by the assessee under mistake of law. There is no prohibition to refund the amount to the customer once .....

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