On mere pendency of the proceedings before the Higher Authority, the Department cannot deny the refund and interest on delayed refund to the Assessee

Last updated: 31 January 2015

Court :
High Court, Bombay

Brief :
The Hon’ble High Court held that the law provides that in the event, amount is not paid within a specified time, then, the Department will have to pay interest, unless and until, the Department had received any preventive or prohibitory order and direction. Mere pendency of the proceeding before the Tribunal and the Court in the given facts and circumstances, would not enable the Department to deny the claim of interest.

Citation :
National Leather Cloth Mfg. Co. Vs. The Union of India & Others[2015 (1) TMI 944 - BOMBAY HIGH COURT]

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Bimal Jain

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On mere pendency of the proceedings before the Higher Authority, the Department cannot deny the refund and interest on delayed refund to the Assessee

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