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2013 (3) TMI 84 - ALLAHABAD HIGH COURTRefund of excess TDS - assessee demanded refund an amount along with interest @ 18% from the date of assessment order till the date of refund voucher - Held that:- As decided in Triveni Fuels, Allahabad [2005 (5) TMI 609 - ALLAHABAD HIGH COURT] it is the obligation and statutory duly of the Assessing Authority to refund to the dealer any amount of tax, fee or other dues which have been paid in excess of the amount due from him under the Act. However, before refunding the amount Assessing Authority is enjoined upon to adjust the same towards the tax or any other amount outstanding against the dealer under the Act or under the Central Sales Tax Act and only the balance, if any, is to be refunded. The State legislature has also taken care of the delay, if any caused in making the refund. Explanation I provides that the date of refund shall be deemed to be the date on which intimation regarding preparation of the refund voucher is sent to the dealer & if the amount refundable is not refunded within three months from the date of the order of refund then interest @ 18% per annum is payable from the date of the order or the receipt of the order. Applying these principles to the facts of the present case it is found that the long time spent by the authorities in getting the verification of the TDS certificate would not absolve them from making payment of interest as provided under section 29(2) of the Act and the petitioner cannot be made to suffer for no fault of it - the petitioner is entitled for interest @ 18% per annum from the date of assessment order till the date of refund within a month from the date a certified copy of this order is produced before the said authority.
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