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2010 (6) TMI 725 - DELHI HIGH COURTRefund claim - Held that:- We are clearly of the view that the petitioner is entitled to payment of the refund of the said amount of ₹ 12,99,718 forthwith along with interest thereon to be calculated in terms of section 42 of the said Act. For the second refund claim the notice under section 59 in connection with refund has to be issued within the period of two months stipulated in section 38(3)(a)(ii). As a result, the submission of the learned counsel for the respondents that because of issuance of notice under section 59 of the said Act, albeit beyond the prescribed time, the refund was not payable, is not tenable. For third claim of ₹ 13,35,537, we find that the return was filed on April 28, 2009 and the period of two months expired on June 27, 2009. In this case, there was no demand for any security within the period of 15 days, as stipulated in section 38(5). In fact, there has been no demand for security at all. Furthermore, no notice is even claimed to have been issued under section 59 in respect of the period of this refund. There is, therefore, absolutely no reason for the respondents to withhold the payment of refund to the petitioner.
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