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TMI Blog2023 (3) TMI 1270X X X X Extracts X X X X X X X X Extracts X X X X ..... the amount due as there is no specific provision under the VAT Act for payment of interest on refund - HELD THAT:- Admittedly, the assessment order was quashed upholding the order of this Court - the respondent was obliged to refund the amount so collected to the petitioner immediately after dismissal of SLP. Even though, there is no provisions of payment of interest on refund of amount so colle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsent of both the parties. In this petition, under Article 226 of the Constitution of India, the petitioner has prayed for the following reliefs: It is therefore, humbly prayed that this Hon'ble Court may kindly be pleased to allow the writ petition and to issue a writ order or direction to grant the following relief(s): (i) Issue writ, order or direction in nature of mandamus or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... SLP No. 2895/2017 before the Apex Court. The Apex Court vide order dated 17.04.2017 was pleased to upheld the order passed by this Court. Thereafter, the petitioner send number of reminders to the respondent requesting them to refund the amount which was collected from the petitioner. Since the amount was not refunded , the petitioner had no other option, but to approach this Court by filing the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No. 8560/2016 as also the SLP was dismissed upholding the order of this Court. In view of the aforesaid, the respondent was obliged to refund the amount so collected to the petitioner immediately after dismissal of SLP. Even though, there is no provisions of payment of interest on refund of amount so collected under the VAT Act, but, looking to the fact that the SLP was dismissed on 17.04.2017, t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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