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TMI Blog2010 (9) TMI 1257X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER Regard being had to the commonality of the controversy, this batch of the writ petitions were heard analogously and are disposed of by a singular order. For the sake of convenience and clarity, we think it appropriate to adumbrate to the facts in W.P.(C) No. 3504/2010. Though various averments have been made, yet the grievance that emerges for consideration are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ₹ 21,67,939=00 April, 2009 ₹ 16,62,300=00 May, 2009 ₹ 12,37,244=00 July, 2009 ₹ 39,51,318=00 August, 2009 ₹ 9,67,590=00 September, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (a) the date that the refund was due to be paid to the person; or (b) the date that the overpaid amount was paid by the person, until the date on which the refund is given: PROVIDED that the interest shall be calculated on the amount of refund due after deducting therefrom any tax, interest, penalty or any other dues under this Act, or under the Central Sales Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... default in the payment of the said amount. (3) Where the amount of tax including any penalty due is wholly reduced, the amount of interest, if any, paid shall be refunded, or if such amount is varied, the interest due shall be calculated accordingly. (4) Where the collection of any amount is stayed by the order of the Appellate Tribunal or any court or any other authority a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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