9911796707
TMI Blog2024 (9) TMI 1068X X X X Extracts X X X X X X X X Extracts X X X X ..... y in payment and reconstruction of files - entitlement to statutory interest on the refund amount - HELD THAT:- From the materials on record, it is apparent that the petitioner herein is entitled to the total amount of Rs. 37,87,166/- on account of refunds for the assessment years 1993-94, 1995-96, and 1998-99. The affidavit which has been filed on behalf of the respondent No. 2 does not deny the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itioner. Mr. B. Choudhury, the learned counsel appears on behalf of the respondent Nos. 1,2 3. 2. From the materials on record it has been admitted by the respondent authorities that the petitioner is entitled to a total amount of Rs. 37,87,116/- as refund in respect to the assessment years 1993-94, 1995-96 and 1998-99. The breakup of the said amount is herein under (i) 1993-94 - Rs, 15,07,180/- ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aring No. CTS-151/2023/2022 dated 13.02.2024 for approval. 4. Mr. B. Raichandani, the learned counsel appearing on behalf of the petitioner however submits that the stands so taken in the affidavit that the file has been misplaced for which there was a requirement for reconstruction of the files is nothing but after thought to wriggle out of the statutory interest to which the petitioner is entitl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ein is entitled to the total amount of Rs. 37,87,166/- on account of refunds for the assessment years 1993-94, 1995-96, and 1998-99. The affidavit which has been filed on behalf of the respondent No. 2 does not deny the said figure. It has also been mentioned in the affidavit filed by the respondent No. 2 that the matter has been placed before the Government for approval after being processed from ..... X X X X Extracts X X X X X X X X Extracts X X X X
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