2016 (9) TMI 1248

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..... here the refunds are to be granted. When the order of Assessment has resulted in a positive order in favour of the assessee as a result of which, whatever excess taxes collected or adjusted should be refunded, the Authority should be prompt in effecting refund. Therefore, it appears that there is no valid reason for the respondents to keep the petitioner's requests dated 23.09.2015 and 05.11.2015, .....

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..... e petitioner seeks for a direction upon the first respondent, the Assistant Commissioner (Commercial Taxes), Korattur Assessment Circle to consider their representation, dated 16.08.2016, wherein, they sought for refund of the excess tax which has been collected for the Assessment years 2009-10 to 2012-13. 3. It appears that the petitioner's entitlement is not in dispute as the Assessment O .....

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..... ould be prompt in effecting refund. Therefore, it appears that there is no valid reason for the respondents to keep the petitioner's requests dated 23.09.2015 and 05.11.2015, for refund vouchers pending for almost one year. 5. In the light of the above, there will be a direction to the first respondent to consider the petitioner's representation dated 16.08.2016 and pass orders on merit .....

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