2018 (11) TMI 665

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..... to the orders of the Appellate Authorities - The words “shall pay such persons simple interest at 6%” are mandatory and no discretion is allowed to the lower Authorities to not to compute award with interest for such refund admittedly due, which in the present case, stands paid to the Assessee. The Respondent-Department is directed to immediately compute the interest on the refund due to the .....

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..... ce issued by the DCCT [Annexures C and D ] 2. The only ground raised in the present petitions is that refund of the tax amount given in pursuance of the Orders passed by the Joint Commissioner [Appeals]- 5, Shanthinagar, Bangalore, Annexure-A dated 29.03.2016 and Annexure-B dated 30.03.2016, the concerned Assessing Authority Deputy Commissioner of Commercial Taxes, [Audit]- 5.7, DVO- .....

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..... the Department, namely, Mrs. Indumathi Patil, Assistant Commissioner of Commercial Taxes, Mr. Kumar Naik, Deputy Commissioner of Commercial Taxes and Mr. Shivaprakash C.N., Joint Commissioner of Commercial Taxes, are also present in the Court. 5. Upon instructions, learned Counsel for the Revenue has submitted that on account of these overriding reasons, the Department could not pay the intere .....

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